Notice of Liability Statement - Transferee received property after decedent's death. This example shows how to prepare the NOL statement to attach to the estate tax transferee letter addressed to a transferee of property received from an estate after a decedent’s death. $19,280 of the estate of the deceased was transferred to the transferee. The liability of the estate for estate tax has not been discharged. $19,280 is their liability as a transferee of property of the estate. The transferee’s liability does not exceed the value of the property received.