Iowa § 633.425 Classification of debts and charges

Iowa Statutes

§ 633.425 — Classification of debts and charges

Iowa § 633.425

Title XVJUDICIAL BRANCH AND JUDICIAL PROCEDURES

Ch. 633PROBATE CODE

This text of Iowa § 633.425 (Classification of debts and charges) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 633.425 (2026).

Text

In any estate in which the assets are, or appear to be, insufficient to pay in full all debts and charges of the estate, the personal representative shall classify the debts and charges as follows:

1.Court costs.

2.Other costs of administration.

3.Reasonable funeral and burial expenses.

4.All debts and taxes having preference under the laws of the United States.

5.Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending at the decedent’s last illness.

6.All taxes having preferences under the laws of this state.

7.Any debt for medical assistance paid pursuant to section 249A.53, subsection 2.

8.Alldebtsowingtoemployeesforlaborperformedduringtheninetydaysnextpreceding the death of the decedent.

9.Allunpa

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In any estate in which the assets are, or appear to be, insufficient to pay in full all debts
and charges of the estate, the personal representative shall classify the debts and charges as
follows:
1. Court costs.
2. Other costs of administration.
3. Reasonable funeral and burial expenses.
4. All debts and taxes having preference under the laws of the United States.
5. Reasonable and necessary medical and hospital expenses of the last illness of the
decedent, including compensation of persons attending at the decedent’s last illness.
6. All taxes having preferences under the laws of this state.
7. Any debt for medical assistance paid pursuant to section 249A.53, subsection 2.

8. Alldebtsowingtoemployeesforlaborperformedduringtheninetydaysnextpreceding
the death of the decedent.
9. Allunpaidsupportpaymentsasdefinedinsection598.1,subsection9,andalladditional
unpaidawardsandjudgmentsagainstthedecedentinanydissolution, separatemaintenance,
uniform support, or paternity action to the extent that the support, awards, and judgments
have accrued at the time of death of the decedent.
10. All other claims allowed.

Legislative History

[C51, §1370 – 1372, 1374, 1376, 1378, 1379; R60, §2402 – 2404, 2406, 2408, 2410, 2411; C73, §2418 – 2420, 2422, 2424, 2426, 2427; C97, §3347, 3348, 3350, 3353; S13, §3348; C24, 27, 31, 35, 39, §11969 – 11971, 11973, 11976; C46, 50, 54, 58, 62, §635.65 – 635.67, 635.69, 635.71; C66, 71, 73, 75, 77, 79, 81, §633.425; 82 Acts, ch 1197, §1]