11 U.S.C. § 550: Liability of transferee of avoided transfer

the initial transferee of such transfer or the entity for whose benefit such transfer was made; or any immediate or mediate transferee of such initial transferee. a transferee that takes for value, including satisfaction or securing of a present or antecedent debt, in good faith, and without knowledge of the voidability of the transfer avoided; or any immediate or mediate good faith transferee of such transferee. is avoided under section 547(b) of this title ; and was made for the benefit of a creditor that at the time of such transfer was an insider; The trustee is entitled to only a single satisfaction under subsection (a) of this section. the cost, to such transferee, of any improvement made after the transfer, less the amount of any profit realized by or accruing to such transferee from such property; and any increase in the value of such property as a result of such improvement, of the property transferred. physical additions or changes to the property transferred; repairs to such property; payment of any tax on such property; payment of any debt secured by a lien on such property that is superior or equal to the rights of the trustee; and preservation of such property. one year after the avoidance of the transfer on account of which recovery under this section is sought; or the time the case is closed or dismissed.