EPTL § 12-1.1

Liability of distributees and testamentary beneficiaries · as in force on May 31, 2026

§ 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.

Official sourcehttps://www.nysenate.gov/legislation/laws/EPT/12-1.1

In plain English

Distributees and will beneficiaries can be sued, up to the value of the property they received, for the decedent's debts, reasonable funeral expenses, administration expenses and all taxes the estate owes, to the extent not already recovered from the personal representative or the sources below. ★

(a) Liability is limited to the value of property received as distributee or beneficiary.
(b) No liability unless the plaintiff satisfies the court that the claim cannot be fully paid:
(1) from estate property in the personal representative's hands, because it is insufficient;
(2) by suing persons prior in liability under 12-1.2(a), because they are not amenable to suit in New York, are insolvent or otherwise cannot be made to answer; or
(3) by enforcing, under 3-3.6, a lien, security interest or charge on property specifically disposed of by will or passing to a distributee, or on life insurance proceeds payable to a named beneficiary. ★

Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.

In print

This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 3 — The Surrogate's Court: Court Rules & the EPTL; Volume 5 — Your Career: Surrogate's Court in Plain English.