Wisconsin Statutes Probate (Ch. 851 to 882) § 861.07. Personal liability of recipients

(a) The consideration, in money or property, received in exchange for the property that is the subject of the transfer.

(b) Property acquired with the consideration received in exchange for the property that is the subject of the transfer.

(a) Original recipients of the decedent's transfers of deferred marital property to others, irrespective of whether the recipient has the property or its proceeds.

(b) Donees of the recipients under par. (a) if the donees have the property or its proceeds. If a donee has neither the property nor its proceeds but knew or should have known of the liability under this section, the donee remains liable for his or her share of the prorated contribution.

(3) Mode of satisfaction. (a) Subject to par. (b), a person who is liable under sub. (2) may either give up the proportional part of the decedent's transfers to him or her or pay the value of the amount for which he or she is liable.

(b) On petition of the surviving spouse showing that the mode of satisfaction chosen in par. (a) will create a hardship for the surviving spouse, the court may order that a different mode of satisfaction be used.