Anyone who has misappropriated assets would be personally liable to pay them back or the equivalent value. If they are a beneficiary under the estate/trust then their share can be reduced to take into account the value of the assets that they have already had. If their share is not large enough to cover these losses in full, or they are not entitled to anything from the trust, then they would be ordered to pay back the monies from their personal assets such as savings accounts or property.