859.25 Priority of payment of claims and allowances.
(1) Classes and priority. At the time of their allowance, all claims and allowances shall be classified in one of the following classes. If the applicable assets of the estate are insufficient to pay all claims and allowances in full, the personal representative shall make payment in the following order:
(a) Costs and expenses of administration.
(b) Reasonable funeral and burial expenses.
(c) Provisions for the family of the decedent under ss. 861.31, 861.33 and 861.35.
(d) Reasonable and necessary expenses of the last sickness of the decedent, including compensation of persons attending the decedent.
(e) All debts, charges or taxes owing to the United States, this state or a governmental subdivision or municipality of this state.
(f) Wages, including pension, welfare and vacation benefits, due to employees which have been earned within 3 months before the date of the death of the decedent, not to exceed $300 in value to each employee.
(g) Property assigned to the surviving spouse or surviving domestic partner under s. 861.41.
(h) All other claims allowed.
(2) No preference within classes. Preference shall not be given in the payment of any claim over any other claim of the same class, nor shall a claim due and payable be entitled to a preference over claims not due.
History: 1971 c. 63; 1983 a. 186; 1985 a. 37; 1993 a. 486; 2009 a. 28.
NOTE: See notes in 1985 Wis. Act 37, marital property trailer bill.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.