(a) A foundation official who commits a breach of duty is liable to the affected beneficiaries for the greater of:
(1) The amount required to restore the value of the foundation's property and distributions to what they would have been had the breach of duty not occurred; or
(2) the profit that the foundation official made by reason of the breach of duty.
(b) Except as otherwise provided in subsection (c) or (d), a foundation official is entitled to contribution from the other foundation officials to the extent permitted by RSA 507:7-f if more than one foundation official is liable to the beneficiaries for a breach of duty.
(c) A foundation official is not entitled to contribution if:
(1) The foundation official was substantially more at fault than another foundation officials; or
(2) The foundation official committed the breach of duty in bad faith or with reckless indifference to the foundation's purposes or the beneficiaries' interests.
(d) A foundation official who received a benefit from the breach of duty is not entitled to contribution from another foundation official to the extent of the benefit received.