15 GCA § 2727: Expenses, Charges and Debts; Order of Payment.

The debts of the decedent, the expenses of administration and the charges against the estate shall be paid in the following order:

1. Expenses of administration;

2. Funeral expenses;

3. Expenses of last illness;

4. Family allowance;

5. Debts to the Government of Guam;

6. Wages, to the extent of nine hundred dollars ($900.00), of each employee of the decedent, for work done or personal services rendered within ninety (90) calendar days prior to the death of the employer. If there is not sufficient money with which to pay all such labor claims in full, then money available must be distributed among the claimants in accordance with the amount of their respective claims;

7. Mortgages, judgments that are liens, and other liens, in order of their priority, so far as they are paid out of the proceeds of the encum-bered property. If such proceeds are insufficient for that purpose, the part of the debt remaining unsatisfied shall be classed with the general demands against the estate;

8. Judgments that are not liens rendered against the decedent in his lifetime and all other demands against the estate, without preference or priority one over another.