My mother died in January of 2004. Her will states that her estate
will be devided among 5 children. One of my sisters is the executor of
the will. She distributed 95% of the estate to the 5 of us in June
2004. She witheld 5% for taxes, etc. Another sister died in Dec. of
2004. The will states that if one of the beneficiaries dies that the
estate will be distributed among the remaining. My question is under
Florida law, since 95% was distributed already in 2004, does the
remaining 5% get distributed to the remaining 4 heirs, does it get
split 5 ways with a portion going to my deceased sister's estate or
can her portion be given to her daughters?

Hello and thank you for your question.

The Florida law that applies here is 
Section 732.514  "Vesting of devises.--The death of the testator is
the event that vests the right to devises unless the testator in the
will has provided that some other event must happen before a devise
vests.
http://www.flsenate.gov/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=Ch0732/SEC514.HTM&Title=->2004->Ch0732->Section%20514#0732.514

That means that because the sister was living at the time of your
mother's death, her entitlement vested at that time.  So clearly the
remaining 5% must be split 5 ways with a portion going to your
deceased sister's estate.  [The result would be different is the will
itself said something like 'to those of my children who survive me by
two years']

If your sister's will leaves her estate to her daughters (or if she
had no will, then if the daughters are her heirs by intestacy), the
daughters will ultimately get it.  But the personal representative
(executor) of your mother's estate should make the payment to your
sister's personal representative or administrator.

Thanks again for letting us help.
Sincerely,
Google Answers Researcher
Richard-ga