Section 190B: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 and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;(5) debts and taxes with preference under other laws of the commonwealth;(6) debts due to the division of medical assistance;(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.Mass. Gen. Laws ch. 190B, § 3-805
Added by Acts 2008, c. 521,§ 9, eff. 7/1/2011.