Will I or the giver have to pay any taxes on money gifted to me in excess of $15,000 (closer to $60k)? Federal, state(PA), or local? From mom via dad's life insurance.

[trisha-sherlock]

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.

[Critter-3]

As the receiver of the gift you have NO tax issues or responsibilities.   The giver may need to file a gift tax return form 709. 

See https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...

[fanfare]

There's no tax on an insurance payout.

Maybe your mom needs that money to live on.