Generally all debts have to be paid before any assets are distributed to the heirs. State probate law decides how an estate is to be allocated concerning the prioritizing of debts, what property of the deceased is exempted, liquidation of non-exempt assets, and the execution of the terms of the will. Unfortunately many heirs are disappointed when all is "said and done". Probate can be very lengthy and expensive, and there is sometimes the added expense of federal and state estate taxes.
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