My father recently passed. My mom (per his wishes) plans to evenly divide his life insurance proceeds among our immediate family members. I want to determine the best way to do so (personal check?). I also want to make sure she does not mistakenly accrue unnecessary tax obligations for herself or us. Federally, I believe she would be okay (below lifetime gifting limit of $11 million), but should we be worried about state and local taxes? Pittsburgh, PA.
