While there might be a slight improvement at 96 kHz, because of reverbs and other plug-ins, I wouldn't bother. You've already limited yourself at 44.1 kHz and upsampling just to bounce won't really do a whole lot.

BTW, the difference between 44.1 kHz and 48 kHz at 16 bits is so miniscule that you are extremely unlikely (if even capable) to hear any difference. At 24-bit, you gain considerably more.

Keep it at the same resolution as your session ( So 44,100khz)
Make sure you understand that Samplerate & Bitdepth are completely different.
Resampling in any direction is lossy (up or down) will have artifacts. Its good practice to start your sessions at whatever samplerate your final medium is. For most music currently that will be 44100. For video that will be 48,000. I do some 96000 mastering for blue-ray but most HD content is still 48k. Do to the fact that most audio gear operates in the 20-20,000khz frequency spectrum, Samplerate has very little to do with audio quality once you get over 44100. Its more for compatibility. Bit depth is a whole other story.