Estate debts are debts of the decedent and administration expenses.  Debts of the decedent are obligations of the decedent or those that arise as a result of his death, such as the cost of his funeral and burial.  Administration expenses are obligations incurred in the collection, preservation, management, and distribution of the estate of the decedent.

Acts 1997, No. 1421, §1, eff. July 1, 1999.