Texas Estates Code - EST § 22.012. Estate

(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;

(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property;  and

(3) is diminished by any decreases in or distributions from the property.