(1) Provisions for support of surviving spouse and minor children. (2) Administration Expenses (3) Funeral expenses. (4) Debts and Taxes with federal priority. (5) Medical and Hospital costs connected to death of the person. (6) State Taxes (7) Debts owed to employees 90 days prior to death of person. (8) Child Support arrearages. (9) Public assistance overpayments. (10) All other debts secured and unsecured in the order the claim was received. Please keep in mind allocation of all estates is based upon the size of the estate after exempt property and assets have been excluded. Exempted property and assets generally include that which has been distributed in a valid Will. In intestate estates any heirs other than a surviving spouse and children are usually the last persons to be paid from any remaining funds.