[CA] Estate, probate, distribution, tax liability--Seeking Understanding, Please

We have an estate lawyer. I can get a tax person. I am trying to understand a situation for an estate that has been in probate so long I can no longer keep track of what is happening.

I have been named executor of an estate but I have to be officially deemed the executor via a court hearing that keeps getting delayed. It is tentatively set for next spring. This is a formality and it is not being contested. I am also an heir of the estate (not the only heir). It's been a bumpy ride but finally all details of the estate have been hammered out, and technically we could start distributing funds if we want to.

The estate lawyer said we can work with <other lawyer person> to get the distributed funds now but that we might have tax liabilities and he is not a tax lawyer.

**QUESTION**: What kind of tax liabilities would there be for accepting the distribution of funds to an estate before being named as executor? Is this something that will count as personal income for me instead of inheritance or something? As in, I would have to say that I earned income + $EstateValue in 2021? The estate is about half cash, half cash-out investments stuff.

If I quickly set up an escrow fund, does that lessen it? Is this something I talk to a bank about? Or do I have to track down an estate tax person at a not great time of year (because of holidays and end of the quarter)?