(1) If the applicable assets of the deceased settlor's estate or trust estate are insufficient to pay all claims in full, the trustee shall make payment in the following order: (a) reasonable funeral expenses; (b) costs and expenses of administration; (c) debts and taxes with preference under federal law; (d) reasonable and necessary medical and hospital expenses of the last illness of the deceased settlor, including compensation of persons attending the deceased settlor, and medical assistance if Section 26B-3-1013 applies; (e) debts and taxes with preference under other laws of this state; and (f) all other claims. (2) No preference shall be given in the payment of any claim over any other claim of the same class. (3) A claim due and payable shall not be entitled to a preference over claims not due. Renumbered and Amended by Chapter 310, 2025 General Session
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