What does per capita distribution in wills entail?

Per capita distribution in wills refers to a method of distributing an estate equally among the living members of a specified generation, rather than by taking into account the total number of beneficiaries across all generations. This approach ensures that each living beneficiary within the designated group receives an equal share. For example, if a grandparent passes away and specifies per capita distribution among their grandchildren, each living grandchild would receive the same amount, regardless of how many predeceased siblings they may have.

This method contrasts with other distribution forms, such as per stirpes, which would involve distributing shares based on the number of deceased beneficiaries and their descendants. In per stirpes distribution, if a beneficiary has died, their share would typically pass to their children rather than being equally divided among the surviving beneficiaries.

By highlighting the concept of dividing among living members of each generation, this method of distribution ensures the estate is shared equally at that level, allowing for fairness and clarity in how assets are passed down.