Legal Question in Wills and Trusts in Pennsylvania

If you make a division of the fee before the estate is settled, then this is a distribution from the estate and does not trump the claims of any creditors. So be sure to do this properly and discuss with your estate attorney first. if you do not have one, then pay a local probate attorney in the county/state where the estate is pending to give you advice.

Your fee as executrix is considered an administrative expense and is thus given priority over creditors. Once the estate is settled, if you wish to make a gift to your sisters, then you can make a gift to them. Gifts under $13,000 are generally not taxable and from your post, I assume that the gifts would be below the amount. Under federal gift tax law, you can gift up to $13,000 right now to any number of people and not have to pay gift taxes.

Note: I am not a tax attorney and this is not tax advice. See a CPA who is familiar with gift taxes.