(e) Each person to whom payment, delivery, or transfer of the
decedent's property is made is personally liable to a person who,
pursuant to Section 249.5, has a superior right to the payment,
delivery, or transfer of the decedent's property. The aggregate of
the personal liability of a person shall not exceed the fair market
value, valued as of the time of the transfer, of the property paid,
delivered, or transferred to the person under this section, less the
amount of any liens and encumbrances on that property at that time.