Delaware § 2105 - Order of preference of claims against estate.

§ 2105. Order of preference of claims against estate.

(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:

(1) Surviving spouse’s allowance as provided in § 2308 of this title;

(2) Funeral expenses;

(3) Child support arrears or retroactive support due as of the date of the decedent’s death;

(4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;

(5) Wages of servants and laborers employed in household affairs or in the cultivation of a farm; but no servant or laborer shall be allowed this preference for more than 1 year’s wages;

(6) Taxes imposed by the State;

(7) Rent for not exceeding 1 year; and this, at the election of the party entitled, may be of rent in arrear or rent growing due;

(8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money;

(9) Recognizances, mortgages and other obligations of record, for the payment of money;

(10) Obligations and contracts under seal;

(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;

(12) Other demands.

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

Code 1852, §§  1819-1828;  12 Del. Laws, c. 13, §  1;  Code 1915, §  3372;  28 Del. Laws, c. 226, §  1;  Code 1935, §  3837;  41 Del. Laws, c. 191, §  4;  12 Del. C. 1953, §  2105;  50 Del. Laws, c. 425, §  1;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;  70 Del. Laws, c. 288, §  6;