My mother has several special bequests to grandchildren in her will. She would like to gift that money to them before her death and get signed statements from them saying they received it. Is that adequate to avoid paying the bequests a second time at her death?
Instead of adding such a layer of complexity, it seems a good time to update the will.
The gifts should be made and any reference to them removed from the will. Why risk having add-on documents that may not properly be kept along with the will?
In the US, gifts up to $15K don’t even need paperwork for tax purposes. Over that amount, a Form 709 must be filed.
(We are still needing a country tag update which may change or completely render my answer useless)