Hawaii Probate: Priority of Claims Against an Estate in Hawaii

     Administering a decedent's estate can be a confusing and convoluted process.  There are the funeral arrangements, various bills that may need to be paid, and the transferring of property to the decedent's heirs or devisees.  A critical part of trust and estate administration in Hawaii is knowing the priority of claims.  In other words, which bills need to be paid first?  How should the decedent's assets be allocated?  This post briefly summarizes the priority of claims against a decedent's estate.

1. Surviving spouse's elective share.
2. Homestead allowance of $15,000 paid to family.
   
3. Family allowance not to exceed the lump sum of $18,000 or month installments of $1,500 for a period of one year.
   
4. Exempt property of up to $10,000 paid to family.
   
5. Cost and expenses of estate administration (personal representative fees, attorneys' fees, court costs, etc.).
   
6. Reasonable funeral expenses including any claim by the Department of Human Services under Hawaii Revised Statutes Section 346-15.
   
7. Debt and taxes with preference under federal law.
   
8. Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent and any claim by the Department of Human Services for expenses of the last illness of the decedent.
   
9. Debt and taxes with preference under state law.
   
10. Any other claim against the estate pursuant to Hawaii Revised Statutes Section 346-37.
    
11. All other claims.