New York Consolidated Laws, Estates, Powers and Trusts Law - EPT § 12-1.1 Liability of distributees and testamentary beneficiaries

(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.