What expenses must a personal representative typically pay first from the estate's funds?

In estate administration, funeral expenses are generally prioritized as they are essential and often time-sensitive costs. The personal representative is responsible for ensuring that reasonable funeral and burial costs are covered from the estate's funds as they relate directly to fulfilling the last wishes of the deceased. These expenses are typically paid before other claims against the estate, such as administrative costs, debts of the deceased, or legal fees.

This prioritization reflects the respect and consideration towards the deceased and the emotional aspects surrounding passing, as funeral costs need to be settled promptly. While other expenses like administrative costs and legal fees are important, they usually follow in priority after funeral expenses have been taken care of. Additionally, debts of the deceased must be settled as well, but they are lower in priority compared to funeral expenses, which reflect immediate obligations.