Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 2105. Order of preference of claims against estate

(1) Surviving spouse's allowance as provided in § 2308 of this title;

(2) Funeral expenses;

(3) Child support arrears or retroactive support due as of the date of the decedent's death;

(4) The reasonable bills for medicine and medical attendance during the last sickness and for nursing and necessaries for the last sickness of the decedent;

(5) Wages of servants and laborers employed in household affairs or in the cultivation of a farm;  but no servant or laborer shall be allowed this preference for more than 1 year's wages;

(6) Taxes imposed by the State;

(7) Rent for not exceeding 1 year;  and this, at the election of the party entitled, may be of rent in arrear or rent growing due;

(8) Judgments against the decedent, which shall include judgments before justices of the peace and decrees of a court of equity against the decedent for the payment of money;

(9) Recognizances, mortgages and other obligations of record, for the payment of money;

(10) Obligations and contracts under seal;

(11) Contracts under hand for the payment of money, or delivery of goods, wares or merchandise;

(12) Other demands.