From: Rabbi Moshe Sofer
To: Rabbi Aharon Kutna
The Chasam Sofer rules that the unmarried daughters' dowries should be estimated proportionally based on the father's wealth at death relative to prior dowries, and that parnasas habanos takes priority over both the son's inheritance and the sons-in-law's shtar chatzi zachar claims. Although a father's deathbed will cannot override a prior shtar chatzi zachar (which constitutes a genuine debt), parnasas habanos is paid first, and he provides a step-by-step distribution formula for both scenarios — whether the married daughters insist on or waive their shtar chatzi zachar rights — concluding with a recommendation to compromise.
Source: Shu"t Chasam Sofer EH II §169