New York Consolidated Laws, Surrogate's Court Procedure Act - SCP § 1902. For what purposes real property is subject to disposition

1. For the payment of the expenses of administration.

2. For the payment of funeral expenses.

3. For the payment of the debts of the decedent, including judgment or other liens, excepting mortgage liens, existing thereon at the time of his death.

4. For the payment of any transfer, estate or other death tax.

5. For the payment of any debt or legacy charged thereupon.

6. For the payment and distribution of their respective shares to the persons entitled thereto.

7. For any other purpose the court deems necessary.