Legal Question in Wills and Trusts in California

The "reading of the will" is a Hollywood trope. More often than not in real life (and death) it simply doesn't happen. If the estate plan is a will subject to probate in the courts, then all of the beneficiaries named in the will are entitled to notice of the petition to administer the will in probate, and that notice includes a copy of the will.

However, given the value of the assets, it's far more likely that there is a trust. In California, the trustee must provide a notice to all of the beneficiaries (and certain other persons) within sixty days of the date of death under Probate Code section 16061.7, and that notice also informs the beneficiaries of their right to request a copy of the trust instrument.

The reading of the will is almost entirely a creation of Hollywood. If the will has been probated as it should have been, she can obtain a copy from the court and read it if she wants. As for the payment, unless she thinks the amount is wrong (she should read the will if she thinks that May be the case) all she has to do is receive the check. There is no tax on an inheritance. The tax is on and paid by the estate. It is common practice to have a person who receives an inheritance sign a receipt and release document but that is for the executor's benefit. If they don't ask for it your mom has no reason to care.

Reading of the will was not invented in Hollywood; it really occurred as recently as Victorian England (the custom probably arose at a time when many of the legatees would be functionally illiterate) but it certainly does not happen nowadays, and I agree with the advice of the other attorneys.