Legal Question in Wills and Trusts in California

Expenses of administration, payment of decedent's debts, taxes, etc., should be paid first, and what's left split between the beneficiaries.

Assuming there is no direction in the Will to the contrary, the distribution amount is based on the residue of the cash after all expenses have been paid. Also, if the estate is being probated, then you have to wait until you have court approval to distribute anything.

Much more information is required, but in general, treat it as if ownership transferred at date of death. Interest accrues for both of you 50/50. So distribute half to each.

This may vary depending on how the account is held, what the will says and other factors (like whether there are creditors, whether you have a probate, etc, etc.). See a capable probate attorney.