Slow down, your mum is still alive and could outlive all of you. Now I know it's unlikely to happen, but? Next thing is your mothers care into the future. I'm presuming she's living in her own house and has a pension? What happens if she needs care, will the family be able to care for her or will she need a nursing home, etc? As you say she has €400k in the bank, so that will need sorting out, but if she doesn't have an income this money will need to generate some income. These are things that need sorting before anyone goes taking from the pot. Life's not predictable and neither is death.