(755 ILCS 5/18-10)
(from Ch. 110 1/2, par. 18-10)
Classification of claims against decedent's estate.
claims against the estate of a decedent are divided into classes in the
1st: Funeral and burial expenses, expenses of administration, and
statutory custodial claims. For the purposes of this paragraph, funeral and
burial expenses paid by any person, including a surviving spouse, are
funeral and burial expenses; and funeral and burial expenses include
reasonable amounts paid for a burial space, crypt or niche, a marker on the
burial space, care of the burial space, crypt or niche, and interest on
these amounts. Interest on these amounts shall accrue beginning 60 days
after issuance of letters of office to the representative of the decedent's
estate, or if no such letters of office are issued, then beginning 60 days
after those amounts are due, up to the rate of 9% per annum as allowed by
contract or law.
2nd: The surviving spouse's or child's award.
3rd: Debts due the United States.
4th: Money due employees of the decedent of not more than $800 for each
claimant for services rendered within 4 months prior to the decedent's
death and expenses attending the last illness.
5th: Money and property received or held in trust by decedent which
cannot be identified or traced.
6th: Debts due this State and any county, township, city, town, village
or school district located within this State.
7th: All other claims.
(Source: P.A. 87-509.)