My mother recently passed sway. She owned some stock. I need information regarding distributing the stock among the heirs. Please refer me to the proper site to answer my questions.

Are you the executor?

Unless you have been appointed personal representative (also known as "executor") of the estate, by a probate court, it is not up to you to distribute "the stock among the heirs". When you are so appointed, are issued letters of administration, and debts of the estate have been paid, you will send a copy of such letters to the secretary of the corporation with directions to re-issue the stock to the heirs.

Or, as the executor, you can sell the stick and distribute the proceeds.

AK Lawyer has it right. If she had actual stock certificates I suggest calling the shareholders' help line - you can probably find the contact number on the company's web site. But if the stock is held in street name (i.e. if your mother had a brokerage account where the stock is held, as opposed to having stock certificates in her possession) you can work out the transfer through the brokerage house. You will need account numbers that you want the shares distributed to - get that from each of the heirs, and of course you will have to decide how many shares each heir should get, in accordance with the terms of her will. You can go on line to find instructions on the brokerage web site. Or call call customer service to find out what documents you need to provide.

Just to reinforce what AK Lawyer said - you make these distributions only after all of your mother's debts and any other debts of the estate have been paid off. You should also provide each of the heirs with the fair market value of the stock as of your mother's date of death, which is now their tax cost basis for the shares.

... You should also provide each of the heirs with the fair market value of the stock as of your mother's date of death, which is now their tax cost basis for the shares.

Good point.

For a close corporation, the FMV would normally be the book value. For publicly traded corporations, it would of course be the value at which the shares are traded on the date of death.