Do you all handle estates and will distributions?

Probably.  It depends on the type of the assets being inherited, the terms of the Will, and if they are probate assets (only solely by the person who died with no named beneficiary and so controlled by that person's Will).  The Will may have specific language about how to handle this situation.  But, in most cases, if an inheritor named in a Will survives more than a couple days past the Will-maker's death, they are entitled to that inheritance.  If that inheritor dies before they receive the inheritance, it should be paid to their estate.  The inheritance then is distributed in accordance with the inheritor's Will or the law of intestacy in the state where the inheritor resided before her or his death.