If you leave your 401k to a company when you die, the company will generally have to pay taxes when they receive the 401k distribution. The distribution will be treated as ordinary income to the company, and they will pay taxes at the corporate tax rate, which is currently 21% at the federal level. However, state and local taxes may also apply depending on the company's location. It's worth noting that if the company is a tax-exempt organization, such as a charity, they may not owe taxes on the 401k distribution. In that case, the distribution may be tax-free. Always consult with a tax professional or an estate planning attorney to understand the specific tax implications for your situation.