Tex. Estates Code § 405.0015: DISTRIBUTIONS GENERALLY.

Unless the will, if any, or a court order provides otherwise, an independent executor may, in distributing property not specifically devised that the independent executor is authorized to sell:

(1) make distributions in divided or undivided interests;

(2) allocate particular assets in proportionate or disproportionate shares;

(3) value the estate property for the purposes of acting under Subdivision (1) or (2); and

(4) adjust the distribution, division, or termination for resulting differences in valuation.

Added by Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 33, eff. September 1, 2017.