Home Table of Contents

§ 3392. Classification and order of payment

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 20 Pa.C.S.A. Decedents, Estates and FiduciariesEffective: February 21, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 20 Pa.C.S.A. Decedents, Estates and Fiduciaries (Refs & Annos)
Chapter 33. Administration and Personal Representatives (Refs & Annos)
Subchapter E. Claims; Charges; Rights of Creditors (Refs & Annos)
Effective: February 21, 2006
20 Pa.C.S.A. § 3392
§ 3392. Classification and order of payment
If the applicable assets of the estate are insufficient to pay all proper charges and claims in full, the personal representative, subject to any preference given by law to claims due the United States, shall pay them in the following order, without priority as between claims of the same class:
(1) The costs of administration.
(2) The family exemption.
(3) The costs of the decedent's funeral and burial, and the costs of medicines furnished to him within six months of his death, of medical or nursing services performed for him within that time, of hospital services including maintenance provided him within that time, of services provided under the medical assistance program provided within that time and of services performed for him by any of his employees within that time.
(4) The cost of a gravemarker.
(5) Rents for the occupancy of the decedent's residence for six months immediately prior to his death.
(5.1) Claims by the Commonwealth and the political subdivisions of the Commonwealth.
(6) All other claims.

Credits

1972, June 30, P.L. 508, No. 164, § 2, eff. July 1, 1972. Amended 2006, Feb. 21, P.L. 45, No. 17, § 1, imd. effective.
JT. ST. GOVT. COMM. COMMENT--1949
This is based on Section 13 of the 1917 Act.
This section differs from the 1917 Act in the following respects:
1. Administration expenses and family exemption are included as the first items in accordance with existing case law.
2. The items in clause (3) are limited to services rendered and medicines furnished within six months immediately prior to the decedent's death, thereby avoiding the difficulty of determining what is the “last illness”.
3. The word “employees” rather than “servants” is employed to avoid the restriction to menial servant: Cf. Ex Parte Meason, 5 Binn. 167.
4. Expenses for a gravemarker are included as a separate item so that they will not be given a prior position as administration or funeral expenses or omitted in their entirety in an insolvent estate: cf. Krewson's Est., 37 D. & C. 555.
5. The Commonwealth's claim is not subordinated to those of general creditors. Under the 1917 Act the Commonwealth's claim, if enforced before death, is given priority, but if delayed until death, is subordinated: See report of the Pennsylvania Bar Association Committee in the Pennsylvania Bar Association Quarterly, June 1941, page 300. See also Newton Est., 354 Pa. 146, as an example of existing confusion.
6. The implication of Section 13(b) of the 1917 Act that some creditors could force payment of their claims within six months is removed.
HISTORICAL AND STATUTORY NOTES
Act 2006-17 legislation
Act 2006-17, § 1, in par. (3), inserted “of services provided under the medical assistance program provided within that time”; added par. (5.1); and in par. (6), deleted “, including claims by the Commonwealth” following “claims”.
Section 2 of 2006, Feb. 21, P.L. 45, No. 17, imd. effective, provides that “[t]his act shall apply to the estate of a decedent who dies on or after the effective date of this act.”
Prior Laws:
1917, June 7, P.L. 447, § 13 (20 P.S. §§ 501 and 502).
1949, April 18, P.L. 512, art. VI, § 622 (20 P.S. § 320.622).
1961, June 13, P.L. 285, § 1.
20 Pa.C.S.A. § 3392, PA ST 20 Pa.C.S.A. § 3392
Current through 2017 Regular Session Act 32
End of Document© 2017 Thomson Reuters. No claim to original U.S. Government Works.