N.Y. Estates, Powers & Trusts Law § 12-1.1: Liability of distributees and testamentary beneficiaries

§ 12-1.1 Liability of distributees and testamentary beneficiaries

(a) Subject to the other provisions of this article, distributees and

testamentary beneficiaries are liable, in an action, to the extent of

the value of any property received by them as such, for the debts and

reasonable funeral expenses of a decedent, the expenses of administering

his estate and all taxes for which the estate is liable, which have not

previously been recovered from the personal representative or from any

other source described in paragraph (b).

(b) No liability may be imposed upon such distributees or testamentary

beneficiaries, under paragraph (a), unless plaintiff establishes

satisfactorily to the court that he cannot fully satisfy his claim:

(1) Because there is insufficient property of the estate available for

such purpose in the hands of the personal representative;

(2) By action against persons prior in liability to the defendant,

under paragraph (a) of 12-1.2, because such persons are not amenable to

suit in this state, are insolvent or for any other reason cannot be made

to answer for their liabilities; or

(3) By the enforcement, under 3-3.6, of any lien, security interest or

other charge he holds against property of the decedent specifically

disposed of by will or passing to a distributee, or against the proceeds

of any policy of insurance on the life of the decedent payable to a

named beneficiary.