Legal Question in Wills and Trusts in Pennsylvania

You are confusing two different things. The rule regarding bank accounts is that the proceeds pass to the survivor on the account. The daughter does not write checks to anyone and the will provisions don't apply.

If this is not what mother wants, then she needs to get daugher's name off of the account.

The IRS does not tax inheritances. However, if the daughter chooses to make a gift in excess of $13,000 to someone, then the daughter will have to pay gift taxes on the amount she gives per year on the excess.

Putting names on savings accounts is a poor substitute for estate planning. If mother has this much in a savings account, she needs to see an estate planning attorney so that her wishes about dividing the assets will be satisfied.

I don't think there is any way to avoid inheritance taxes - Pennsylvania has a convoluted system and depends on the relationship of the beneficiary to the deceased. Mother needs to also discuss this with an estate planning attorney to minimize the taxes that will be owed, if at all possible.

There is no reason at all for daughter's name to be on mother's bank account. If mother wants daughter to be able to write checks, then mother needs to give daughter a financial power of attorney. This is yet another reason why mother needs to talk with an estate planning attorney.