Back in the 80’s the IRS was going after several families whose loved ones were killed in the Lockerbie 747 bombing for taxes that the IRS calculated based upon future settlements in the upper millions. The families hadn’t even received a dime, let alone any settlement offer, and it had been several years after the incident. Plus the IRS was charging interest and penalties.
I’ve never understood ‘paying off’ family members when accidents happen, even when the cause is human error etc. You fly your risk as I see it....same in car, boat and trains.