Sorry, it was a TYPO. I meant, and changed it to say, IRS - Internal Revenue Service.
It really depends on how cautios the executor wants to be. Although the time to file all claims under state law may have lapsed, lots of lawyers are very cautious as they have seen late claims come in, and tax claims come in. And if the estate started to approach the $675,000 level in effect last year, at which Federal Estate Taxes come into play -- because of the estate's size and/or lifetime gifts -- they tell executors to be extra cautious. By the way, if the executor makes a mistake and pays money out that is needed for claims or taxes, guess who is obligated to pay in the first instance -- that's right, the executor. (Of course the executor can then seek contribution from the others he has made excess distributions to, but often collecting can be a problem.)
If you and all the other beneficiaries are solid citizens and all are very financially sound, and agree to repay any amounts received should there be valid be claims against the estate, often executors are content in making partial distributions of funds before everything is finally closed.