§ 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.