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There are a number of issues in play here. Is the US Bank account in your Mothers name and TIN?
If so, I don't see that there is an issue, but I would check with you bank to be sure of any banking rules that apply.
If you look at the excerpt below go to Section 4.2. The next question is does she plan on gifting more than $100,000 per person.
I will do more research on this and let you know if I find any pitfalls.
According to the IRS here are the requirements to fie Form 3520:
U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
Certain transactions with foreign trusts and
Receipt of certain large gifts or bequests from certain foreign persons.
A separate Form 3520 must be filed for transactions with each foreign trust.
File Form 3520 if:
You are the responsible party for reporting a reportable event that occurred during the current tax year, or you held an outstanding obligation of a related foreign trust (or a person related to the trust) that you treated as a qualified obligation during the current tax year. Responsible party, reportable event, and qualified obligation are defined on pages 3 and 4.
Complete the identifying information on page 1 of the form and the relevant portions of Part I. See the instructions for Part I.
You are a U.S. person who, during the current tax year, is treated as the owner of any part of the assets of a foreign trust under the grantor trust rules.
Complete the identifying information on page 1 of the form and Part II. See the instructions for Part II.
You are a U.S. person who received (directly or indirectly) a distribution from a foreign trust during the current tax year or a related foreign trust held an outstanding obligation issued by you (or a person related to you) that you treated as a qualified obligation (defined on page 3) during the current tax year.
Complete the identifying information on page 1 of the form and Part III. See the instructions for Part III.
You are a U.S. person who, during the current tax year, received either:
More than $100,000 from a nonresident alien individual or a foreign estate (including foreign persons related to that nonresident alien individual or foreign estate) that you treated as gifts or bequests; or
More than $13,258 from foreign corporations or foreign partnerships (including foreign persons related to such foreign corporations or foreign partnerships) that you treated as gifts.
Complete the identifying information on page 1 of the form and Part IV. See the instructions for Part IV.
As far as I can tell the 3520 only has to be filed if the donation in any one year exceeds $100,000. So, each year the donation exceed $100,000 the return must be filed.
As far as getting the money transferred that is a banking situation and I am not qualified to answer you on that matter. I am sure, however, that there are some banking rules that must be adhered to when making transfers you are describing. I would recommend that you speak to your banker regarding those issues.
The following links are to the form and IRS instructions: