When my father passed away, I was able to transfer his miles into my account without problem. I just called SMS, and they explained the procedure to me. As I recall, I wrote them a letter, explaining that my father had passed away, and giving them both his SkyMiles number and my SkyMiles number. I had to enclose copies of the death certificate (Note to anyone: If you ever lose a loved one, be sure you get LOTS of copies of the death certificate. You'll use them all!) and his will. The miles transfered in about 4-6 weeks.

I'm sorry for your loss.