Ed,
I suggest that you invest some time in the BATFE website, Q&A on inheritance.
Per Fed Law, inheritance across state lines is the sole exception to dealing with FFLs. The executor is authorized to take possession and dispose of them in accordance with the will, no FFLs or fees involved (except shipping via common carrier).
Even MGLs acknowledge inheritance! Executor can deliver/ship to a MA Resident with LTC directly, no FFL. NO handguns are banned on inheritance (as long as you abide by law and do NOT use an FFL). No-ban guns (so-called SAWs) and new hi-cap mags are banned however, and should be disposed of outside of MA. When MA resident takes possession, they fill in FA-10 for each gun as a "Registration", only inserting gun description and their (owner) info, leaving the seller info blank.
This is all legal per MGLs, confirmed by Chief Ron Glidden (the only real authority on MA gun laws in the state).