Sole S-Corp shareholder passed in August of 2023 and in his will, he named his son as 100% beneficiary of the company. While the will was going through probate the son filed for an EIN for the father's estate and opened a checking account under the EIN. The son did not wish to continue the company and elected to dissolve the corporation as of the end of 2023.

I know that the father will be listed as a shareholder through the date of death and all income for that time period will pass through on a K-1 in his name, but is it the estate or the son who will be listed as the shareholder for the period after death through the end of the year? The operations of the business after the passing of the father were merely to collect outstanding Account Receivables owed. Any help is appreciated.