[Classification of Claims.]\n(a) If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:\n(1) costs and expenses of administration;\n(2) reasonable funeral expenses;\n(3) debts and taxes with preference under federal law;\n(4) reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent;\n(5) debts and taxes with preference under other laws of the commonwealth;\n(6) debts due to the division of medical assistance;\n(7) all other claims.\n(b) No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over claims not due.
Massachusetts Legal Code