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When a personal representative has estate funds in the representative’s possession, the representative shall pay in the following order:

(1) funeral expenses and expenses of the decedent’s last illness, in an amount not to exceed $15,000;

(2) allowances made to the decedent’s surviving spouse and children, or to either the surviving spouse or children;

(3) expenses of administration and expenses incurred in preserving, safekeeping, and managing the estate; and

(4) other claims against the estate in the order of the claims’ classifications.

Text of section effective on January 01, 2014