Years have lapsed without the estate of a deceased being finalized.

Answer

procrastination in winding up the estate of the deceased is a major sin. Zakaat is not payable on the assets of the deceased as long as the heirs have not acquired physical possession. There is therefore no Zakaat for the past years. Each heir is responsible for his/her Zakaat after he/she takes possession of the funds. So when their usual Zakaat year ends, if they still have the funds, they will pay Zakaat on it.