Del. C. » Title 12 — Administration of Decedents’ Estates · CHAPTER 21. Debts of and Claims Against Estate · Decedents’ Estates and Fiduciary Relations
Delaware Code

12 Del. C. § 2105 (2026)

Order of preference of claims against estate

✓ current as of May 2026
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(a) Executors and administrators after payment of all administration expenses, fees and commissions shall pay claims against the decedent in the following order:

(1) Surviving spouse’s allowance as provided in § 2308 of this title;

(2) Funeral expenses;

(3) Child support arrears or retroactive support due as of the date of the decedent’s death;

(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;

(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;

(6) Taxes imposed by the State;

(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;

(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;

(9) Recognizances, mortgages and other obligations of record, for the payment of money;

(10) Obligations and contracts under seal;

(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;

(12) Other demands.

(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.

Code 1852, §§  1819-1828;  12 Del. Laws, c. 13, §  1;  Code 1915, §  3372;  28 Del. Laws, c. 226, §  1;  Code 1935, §  3837;  41 Del. Laws, c. 191, §  4;  12 Del. C. 1953, §  2105;  50 Del. Laws, c. 425, §  1;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;  70 Del. Laws, c. 288, §  6; 
Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 1971–2023 · leading case: In re Est. of Graham, 275 A.2d 253 (Del. Ch. 1971).
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In re Est. of Graham, 275 A.2d 253 (Del. Ch. 1971). “Turning to the order of preference that is governed by 12 Del.C. § 2105, which states: “Executors and administrators shall pay claims against the decedent in the following order— (1) Widow’s allowance as provided in section 2037 of this title; (2) Funeral expenses; (3) The…”
In the Matter of the Est. of Terrance D. Newton, Sr. (Del. Ch. 2023). · cites it 2× “12 Del.C. § 2105(a) provides the order for the payment of claims and 37 Del.”
In the Matter of Est. of Lila May Childres (Del. Ch. 2021). “96 Rodney alleges that the language “with no right of reimbursement from any recipient of any such property” precludes reimbursement to Charisse for her payment of the funeral expenses. Trial Tr. 58:15-20. For that interpretation to apply, the prohibition on reimbursement would…”
— 12 Del. C. § 2105(2) — 1 case
In the Matter of Est. of Lila May Childres (Del. Ch. 2021). “96 Rodney alleges that the language “with no right of reimbursement from any recipient of any such property” precludes reimbursement to Charisse for her payment of the funeral expenses. Trial Tr. 58:15-20. For that interpretation to apply, the prohibition on reimbursement would…”
— 12 Del. C. § 2105(a) — 1 case
In the Matter of the Est. of Terrance D. Newton, Sr. (Del. Ch. 2023). “12 Del.C. § 2105(a) provides the order for the payment of claims and 37 Del.”
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