Inherited pension double-tax?

[Theeven Varmint]

Hi all, quick question about an inherited TIAA pension:

1/ Seems in MA an estate is taxed upon death based on the ENTIRE value of the estate - real property, cash, pension, etc, all rolled into one, and calculated tax on the 'lump sum' value, those taxes then generally taken out of liquid assets (cash on hand). Is that correct?

2/ THEN the inherited pension is transferred into accounts held under the beneficiar(ies) names, paid out over 10 years, AND ADDITIONALLY TAXED as regular income. Is that correct?

So aren't these funds effectively getting double-taxed? Is that kosher? It sure depletes the value of an estate. Is this a common experience?

Thanks for any info.