Mass. General Laws c.190B § 3-805

Classification of claims

This is an unofficial version of a Massachusetts General Law.

Section 3-805

(a)

If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:

• (1) costs and expenses of administration;
• (2) reasonable funeral expenses;
• (3) debts and taxes with preference under federal law;
• (4) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;
• (5) debts and taxes with preference under other laws of the commonwealth;
• (6) debts due to the division of medical assistance;
• (7) all other claims.

(b)

No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.

Comment

Under federal law, funeral expenses, but not debts incurred by the decedent can be given priority over claims of the United States.

Massachusetts comment 

See G.L. c. 198, § 1 which assigns a similar priority except that it groups together expenses of last sickness, funeral and administration.