I am joint owner on my mother's checking account and also her Executor of her will. Upon her death, I become owner of the joint checking account. The probatable asset is her house. I plan to share the remaining funds from the checking account with my sisters who are also heirs to her will. Would it be better to just gift the share of of the funds to them or put the money into the estate account which would then make those funds probatable. None of the assets or funds are enough to cause estate taxes, inheritence taxes or gift taxes. My two sisters and I are the only heirs on the will so there would be no squabbles with which either way I would disperse the checking account funds.