Legal Question in Wills and Trusts in Texas

I'd feel more comfortable allocating to the reluctant beneficiary the fair market value as of the date of death. This is, after all, the value of the asset(s) that you reported on the Inventory that I assume you've filed and the Court has approved. To be perfectly clear, however, you really need to retain representation at this point, if you've not already. The vast majority of Texas courts will not permit an individual to act as the representative of an estate without being represented by counsel, for reasons just like the one that generated your inquiry.