The entire distribution will be entered and taxed on your return if you are listed as the sole beneficiary. The fairest way is that you distribute to your siblings their share minus the proportionate share of taxes that you will have to pay. Reasonable people should not object. Assuming that your mother intended it to be divided, they would owe taxes had they been named as beneficiaries.
A local tax professional can help calculate the increase in taxes (we can't do it here) that will be owed on the distribution and calculate the proportionate share.
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