Insolvent Probate Estate Claim-Payment Priority in Delaware

Short answer Delaware pays administration expenses, fees, and commissions before twelve ordered claim classes. The surviving spouse’s allowance leads those classes; funeral expenses, child support arrears, last-sickness bills, wages, taxes, and several record-based debts follow. Claims of equal class have equal rank, whether due yet or not.
State
Delaware
Statute checked
October 5, 2026
Sources
5 statutes

At a glance

Statutory payment orderAdministration paid first; twelve ordered claim classes follow (§ 2105(a)).
Administration costsAll administration expenses, fees, and commissions precede claims (§ 2105(a)).
Funeral and last illnessFuneral expenses class 2; reasonable last-sickness medicine, care, nursing, and necessaries class 4 (§ 2105(a)(2),(4)).
Family and homestead allowancesSurviving spouse’s statutory allowance is claim class 1 (§§ 2105(a)(1), 2308(a)).
Taxes and public claimsDelaware-imposed taxes are class 6 (§ 2105(a)(6)).
Secured claimsMortgages and other recorded money obligations class 9; mortgage foreclosure survives the bond-claim bar (§§ 2105(a)(9), 2102(e)).
Support and special debtsChild support arrears/retroactive support class 3; qualifying household/farm wages class 5; rent class 7; judgments class 8 (§ 2105(a)).
General claimsSealed obligations class 10; written money/goods contracts class 11; other demands class 12 (§ 2105(a)(10)–(12)).
Underfunded classNo same-class preference, including currently due over not-yet-due claims (§ 2105(b)).

Requirements one by one

Administration and twelve claim classes

Under § 2105(a), executors and administrators pay “all administration expenses, fees and commissions” before claims. Its twelve classes start with the surviving spouse's allowance, funeral expenses, and child support arrears or retroactive support due at death. Reasonable last-sickness bills come fourth, qualifying household or farm wages fifth, Delaware taxes sixth, and up to one year's rent seventh.

Record-based and residual debts

Under § 2105(a), judgments are eighth; recognizances, mortgages, and other recorded money obligations ninth; sealed obligations tenth; written money or goods contracts eleventh; and other demands twelfth. Under § 2106, the representative may petition the Court of Chancery to resolve an uncertain preference between creditors.

Spouse allowance and mortgage claims

The surviving spouse's cash allowance is placed in the § 2105 order by § 2308(a). Under § 2102(e), a late bond claim secured by a real-property mortgage cannot be asserted against the estate, but the failure to present it does not invalidate mortgage foreclosure. Section 2103 separately deems the representative to have notice of specified recorded mortgages and judgment liens, but not the bonds accompanying mortgages (see § 2103).

What trips people up

Under § 2105(b), claims of the same class have equal rank and a due claim has no advantage over a not-yet-due claim. The wage class covers household or farm work and limits the preference to one year's wages; the rent class covers no more than one year and lets the creditor choose rent in arrears or coming due.

Common questions

Does Delaware put funeral and last-sickness bills together? No. Section 2105(a)(2),(4) puts them in separate second and fourth claim classes.

Is the mortgage's place in the claim ladder the whole lien rule? No. Section 2102(e)(2) expressly preserves real-property mortgage foreclosure after the bond-claim presentation period, while barring the late claim against the estate.

Statutes and sources

  • 12 Del. C. §§ 2105, 2102, 2103, 2106, and 2308. 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.

12 Del. C. § 2105 · accessed 2026-10-05
12 Del. C. § 2102 · accessed 2026-10-05
12 Del. C. § 2103 · accessed 2026-10-05
12 Del. C. § 2106 · accessed 2026-10-05
12 Del. C. § 2308 · 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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