524.3-805 CLASSIFICATION OF CLAIMS.
(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, hospital, or nursing home expenses of the last illness
of the decedent, including compensation of persons attending the decedent, a claim filed under
section
256B.15 for recovery of expenditures for alternative care for nonmedical assistance
recipients under section
256B.0913, and including a claim filed pursuant to section
256B.15;
(5) reasonable and necessary medical, hospital, and nursing home expenses for the care of
the decedent during the year immediately preceding death;
(6) debts with preference under other laws of this state, and state taxes;
(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, except
that if claims for expenses of the last illness involve only claims filed under section
256B.15 for
recovery of expenditures for alternative care for nonmedical assistance recipients under section
256B.0913, section
246.53 for costs of state hospital care and claims filed under section
256B.15,
claims filed to recover expenditures for alternative care for nonmedical assistance recipients under
section
256B.0913 shall have preference over claims filed under both sections
246.53 and other
claims filed under section
256B.15, and claims filed under section
246.53 have preference over
claims filed under section
256B.15 for recovery of amounts other than those for expenditures for
alternative care for nonmedical assistance recipients under section
256B.0913.
History: 1975 c 347 s 58; 1982 c 621 s 2; 1982 c 641 art 1 s 19; 1983 c 180 s 19; 1986 c
444; 1987 c 325 s 2; 1Sp2003 c 14 art 2 s 52