When any security registered in beneficiary form has been transferred to a beneficiary of a deceased owner, any such beneficiary shall be liable to the personal representative of the deceased owner for securities so registered or their proceeds pursuant to section 45a-368 for the payment of claims, taxes and expenses of administration against the estate of the decedent, to the extent such claims, taxes and expenses of administration remain unpaid after the application of the other assets of the deceased, provided such liability shall not exceed the value of any such security at the time of the death of the deceased owner divided by the number of beneficiaries.
(P.A. 97-42, S. 12.)