Delaware Code § 12-2105

Order of preference of claims against estate
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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.)

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