Insolvent Probate Estate Claim-Payment Priority in Alaska

Short answer Alaska has six claim classes, starting with administration and funeral costs. Federally preferred debts and taxes share the third class with certain past-due child support, followed by last-illness costs, state-law preferred debts and taxes, and other claims. Homestead, exempt-property, and family allowances have separate priority over claims.
State
Alaska
Statute checked
October 5, 2026
Sources
6 statutes

At a glance

Statutory payment orderSix ordered claim classes, with allowances protected separately (§§ 13.16.470, 13.16.480, 13.12.402–.404).
Administration costsCosts and expenses of administration are class 1 (§ 13.16.470(a)(1)).
Funeral and last illnessReasonable funeral costs class 2; reasonable necessary last-illness medical/hospital costs class 4 (§ 13.16.470(a)(2),(4)).
Family and homestead allowancesHomestead allowance outranks claims; family allowance follows homestead; exempt-property deficiency yields to homestead/family (§§ 13.12.402–.404).
Taxes and public claimsFederally preferred debts/taxes class 3; Alaska-law preferred debts/taxes class 5 (§ 13.16.470(a)(3),(5)).
Secured claimsSurrender security for full allowed claim; otherwise deduct its fair or determined value (§ 13.16.490).
Support and special debtsPast-due child support shares class 3, except payments required under AS 25.27.120–.130 (§ 13.16.470(a)(3)).
General claimsAll other claims are class 6 (§ 13.16.470(a)(6)).
Underfunded classNo same-class preference, including due over not-yet-due claims (§ 13.16.470(b)).

Requirements one by one

Six claim classes

Under § 13.16.470(a), administration costs come first and reasonable funeral expenses second. Class three combines federally preferred debts and taxes with past-due child support, but expressly excludes payments required under AS 25.27.120–.130. Reasonable and necessary medical and hospital expenses of the last illness, including attendants' compensation, are fourth; debts and taxes preferred by other Alaska law are fifth; all other claims are sixth.

Allowances outside the ladder

The homestead allowance has priority over all claims under § 13.12.402. The family allowance also outranks claims but follows homestead under § 13.12.404(a). Under § 13.12.403, exempt property has priority over claims while assets used to make up its deficiency yield to earlier homestead and family allowance payments. The representative provides for allowances before paying allowed claims under § 13.16.480(a).

Secured claims

Under § 13.16.490, the full allowed amount is the payment basis if the creditor surrenders security. Otherwise the security's fair or determined value is deducted through the statute's two routes.

What trips people up

Section 13.16.470(b) gives no preference between claims in the same class, including a due claim over one not yet due. Section 13.16.480(b) permits earlier payment of an unbarred just claim but may make the representative personally liable when specified early-payment or fault conditions injure another allowed claimant.

Common questions

Is every past-due support payment in the third class? No. Section 13.16.470(a)(3) excludes payments required under the two cited state-support provisions.

Are last-illness and funeral costs in one class? No. Section 13.16.470(a)(2),(4) places them in the second and fourth classes.

Statutes and sources

  • Alaska Stat. §§ 13.16.470, .480, .490 and 13.12.402–.404. Verbatim official text, section URLs, and access dates appear in the source fields above.

Source links

Every statute quoted above, linked, with the date we checked it.

Alaska Stat. § 13.16.470 · accessed 2026-10-05
Alaska Stat. § 13.16.480 · accessed 2026-10-05
Alaska Stat. § 13.16.490 · accessed 2026-10-05
Alaska Stat. § 13.12.402 · accessed 2026-10-05
Alaska Stat. § 13.12.403 · accessed 2026-10-05
Alaska Stat. § 13.12.404 · accessed 2026-10-05
This page summarizes statutory probate payment priorities, not advice about a specific estate or claim. Claim validity, federal law, liens, and court orders can change the result. Check current official law and consult a licensed adviser before acting.

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