SCPA § 2213

Accounting for claim for funeral expenses 1 · as in force on May 31, 2026

§ 2213. Accounting for claim for funeral expenses

1. If upon any accounting it shall appear that a fiduciary has failed to pay a claim for funeral expenses, the amount of which has been fixed by the court as provided in 2101 and 2102 or upon the accounting, he shall not be credited with the payment of any debt or claim against the decedent until the claim for funeral expenses has been paid, but such claim shall not be paid before the expenses of administration are paid.

2. In any accounting the claim for funeral expenses shall be separate and apart from the claim for expenses of administration.

Official sourcehttps://www.nysenate.gov/legislation/laws/SCP/2213

In plain English

How funeral expenses are treated on an accounting.

(1) If a fiduciary has not paid a funeral claim whose amount the court fixed (under §§ 2101 and 2102 or on the accounting), the fiduciary gets no credit for paying any other debt or claim against the decedent until the funeral claim is paid. But the funeral claim is not paid before administration expenses. ★
(2) The accounting must list funeral expenses separately from administration expenses.

Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.

In print

This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 2 — The Surrogate's Court Procedure Act; Volume 5 — Your Career: Surrogate's Court in Plain English.