KRS 396.095: Order of payment of claims.

(1) If the applicable assets of the estate are insufficient to pay all claims in full, the

personal representative shall make payment of claims in the following order:

(a) Costs and expenses of administration; then

(b) Funeral expenses; then

(c) Debts and taxes with preference under federal law and other laws of this state;

then

(d) All other claims.

(2) No preference shall be given in the payment of any claim over any other claim of

the same class, and a matured claim shall not be entitled to a preference over

unmatured claims.