{"data":{"id":"us-de/12-del.-c.-2105","jurisdiction":"us-de","citation":"12 Del. C. § 2105","heading":"Order of preference of claims against estate.","body":"(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:\n(1) Surviving spouse’s allowance as provided in § 2308 of this title;\n(2) Funeral expenses;\n(3) Child support arrears or retroactive support due as of the date of the decedent’s death;\n(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;\n(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;\n(6) Taxes imposed by the State;\n(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;\n(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;\n(9) Recognizances, mortgages and other obligations of record, for the payment of money;\n(10) Obligations and contracts under seal;\n(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;\n(12) Other demands.\n(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.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 21. Debts of and Claims Against Estate"],"source_url":"https://delcode.delaware.gov/title12/c021/index.html#2105","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"7b4e30887928d930da4c9421ebb65bff03fb897c265ee76531ed06d11168499c","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2104","next":"us-de/12-del.-c.-2106"},"notice":"GroundRules: Original legal text. Not legal advice."}