federal death taxes will ding anything over $5,340,000 in 2014
depending on what state he died in...they might hammer him some more (BTW: don't die in Oregon with this much, only 4.5% in PA, assuming he died in the same state)
assuming a 50/50 split with his dad (which probably not going to happen).
he pays off his 180k in student loan debt
it is going to be at around six digits a year.
w/out going charlie sheen on hookers, houses, and blow
still not bad for not doing anything at all.
making (4.5%-2%) +50k more than inflation isn't a bad gig either (pre yearly income tax) . depending on exactly how expensive his lifestyle is it will go a long way for sure. sure sounds better than working 80+hours a week for the rest of his life.