My mother is the executor and beneficiary of her sisters will. Since she is in California and there is no need to probate a small estate. How does she go about cashing/depositing the checks that have been received since my aunts death? Some are made directly to the deceased and some are made to the estate of. Since it is very little money ($1500 or so) does she have to open a special account or can she deposit them directly into hers?