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ESTATE PLANNING
PER STIRPES vs. PER CAPITA
Per Stirpes Distribution Example
Per Capita Distribution Example
Generational
Line
Weighs each person equally
System of inheritance under which each person of the deceased person's family receives an equal share of the estate
Weighs each branch equally
System of inheritance under which each branch of the deceased person's family receives an equal share of the estate, regardless of how many people are in that branch
Per Capita
Per Stirpes
2 Ways to Leave Estate to Children
Spouse (0% - deceased)
Child A (0% - deceased)
Child D (25%)
Child B (0%) - deceased
You
Child C (50%)
Child E (25%)
Child D (33%)
Child C (33%)
Child E (33%)
