If a person realized during Shaharit that he had not recited Birkot Ha'shahar earlier, should he recite them now, upon remembering, or should he wait until after Shaharit? Fundamentally, of course, this fellow should first complete the Tefila and then recite the Berachot that he had forgotten, but a problem arises with regard to the Beracha of "Elokai Neshama." A person who, for whatever reason, did not recite "Elokai Neshama" before Shaharit cannot recite it after Shaharit, because, according to some opinions, this requirement is fulfilled through the recitation of the second Beracha of the Amida, which concludes, "Mehayeh Ha'metim," which resembles the theme of "Elokai Neshama." Thus, the question becomes whether it is preferable to interrupt one's prayer before the Amida to recite "Elokai Neshama," as he would otherwise forfeit the opportunity to recite this Beracha, or to simply continue his prayers as usual, and not recite "Elokai Neshama" that day. Hacham Ovadia ruled that if the person realizes his mistake during the recitation of Pesukeh De'zimra, then he should recite "Elokai Neshama" after Pesukeh De'zimra – in between "Yishtabah" and "Yoser Or." At this point, it is permissible to make a necessary interruption, and so the Beracha should be recited then. If, however, one realizes his mistake after he began "Yoser Or," then he should recite "Elokai Neshama" in between Berachot, or in between the paragraphs of Shema. For example, he can recite it in between the Beracha of "Yoser Ha'me'orot" and "Ahabat Olam," or in between "Al Mezuzot Al Betecha U'bi'sh'arecha" and "Ve'haya Im Shamoa." The other Birkot Ha'shahar can be recited after the Amida. If, G-d forbid, a person loses an immediate family member, he is exempt from all Misvot until after the burial. This includes all Berachot and prayers. In a case where the family member passed away at night, and the burial did not take place until the middle of the next day, the mourner must recite Birkot Ha'shahar after the funeral. In the morning, of course, he does not recite these Berachot, because he in a state of Aninut (a mourner before the burial), which exempts him from all Berachot, but since Birkot Ha'shahar may be recited throughout the day, until sundown, he must recite them after the burial, when he once again becomes obligated in Misvot. Summary: If a person realizes during Shaharit that he had not recited Birkot Ha'shahar, then he should recite them after Shaharit – except "Elokai Neshama," which should be recited before the Amida. If he realizes his mistake during Pesukeh De'zimra, he should recite "Elokai Neshama" in between "Yishtabah" and "Yoser Or." If he realizes after he began "Yoser Or," then he should recite "Elokai Neshama" in between the Berachot or in between the paragraphs of Shema. If, Heaven forbid, a person lost an immediate family member during the night, and the burial takes the place the next day, he does not pray or recite Berachot until after the burial, at which point he should recite Birkot Ha'shahar.