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Thank you - yes, there were dividends and the Estate is paying the taxes on moneys earned in 2024.  The assets were disbursed after all the dividends and interest were earned by the Estate (the disbursement took place the last week in 2024) so yes, the liability belongs to the Estate which is paying the taxes due.  Does the disbursement of these assets (shares in mutual funds) to the children and grandchildren need to be listed anywhere (sorry for asking this another way but this is where I get confused).