My mom passed away in 20201. My bother and I are on all of mom's accounts. My brother and I got half of everything. I decided to give my half to my 2 sons and 4 grandchildren. The bank wired 1/2 of it to 1 son for him and his 3 children. The other half was a Cashier's check to my other son for him and his 1 child. Do I file the Form 709 or is that the my sons since the money straight to them.
