One other thing I just caught:
"By agreement to cover past taxes paid,"
The estate administrator is required by law to distribute things in accordance with the will. If no will exists, then state law dictates how things are distributed. So if no will, state laws determine how things are distributed. If there is a will, then things must be distributed per the will. I've never seen a case where the will can be legally deviated from "by agreement" outside of the will. Not saying it isn't possible. I've just never seen it, or even heard of it.
