1997 Minnesota Statutes

     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 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 246.53 for costs of 
 state hospital care and claims filed under section 256B.15, 
 claims filed under section 246.53 have preference over claims 
 filed under section 256B.15. 

    HIST: 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