If the beneficiary is the estate, the proceeds may be subject to estate taxes.
However, I do not believe there is any federal tax due on the proceeds from a $100,000 life insurance death benefit paid to an individual.
You may want to review the tax implications of the death benefit with your tax person or financial planner to review the current law in your state regarding and federal and/or state tax due on life insurance proceeds.
Here's an article that reviews taxes on life insurance.