SIMPLE Plan for sole proprietor who has passed away

Client passed away this year. She was a dentist and ran her business as a sole prop. I work for the decedent's financial advisor and am working with her CPA on her estate issues. The CPA does not know what should happen with the remaining contributions that were scheduled for this year. Can we accept a post-death employer contribution if she was a sole proprietor and there is technically no separate employer? Thanks. 

EmployER contributions are required so yes they must be made and accepted.