Should an estate account be opened as a business account, personal account or does it matter??

It should be opened as a Fiduciary account.

If it is a decedent's account it should be titled "Estate of John Doe, Deceased; Robert Jones Executor" (or other capacity as representative is named by the court. If it is an account for a non-decedent, the name of the Estate should include the name of the incapacitated party and the name of person acting under Court Order. In each instance the Estate should be titled in the name of the beneficial owner, which is either the decedent or the incapacitated person along with the representative's name and capacity.

So do you open this type of account using as a business account number or personal??

that's a question for those who make your bank's policy.

just keep in mind that the personal representative (administrator or executor) is only an agent distributing funds under a court order. he/she doesn't *own* the funds in the account. just like a typical corporation where the president signs the checks but the funds are owned by the corporate entity (shareholders). so follow your bank's policies on how you handle accounts whose "distributors" are not the "owners"