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My mom had been in the hospital and the bill was holding a bed while she was there (hospital). Unfortunately, she passed in the hospital. There are no funds left in my mom's name.

Due to the longevity, does the son and daughter have to pay? If we do not pay, can the NH take us to collection?

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Did you ever sign anything making you responsible for her bills? If not, no, don't pay it.
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As far as I know neither the son or daughter has to pay bills for a deceased parent. Why did they wait over a year to send the bill?
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