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.