Glossary

Per Capita

A way to distribute assets to beneficiaries where heirs of the same generation receive an equal amount. (Blue = Deceased | Green = Living | Red = Share of the Estate) In the below example, consider all grandchildren get the same share.

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Per Stirpes

A way to distribute assets to beneficiaries where heirs of the same generation (i.e. Children) receive the same amount. If an heir of that generation is deceased, their share is equally divided among their heirs (i.e. Grandchildren). (Blue = Deceased | Green = Living | Red = Share of the Estate). In the below example,

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