Also known as: per capita at each generation system · per capita at each generation · per capita distribution by generation
Written by attorneys · grounded in primary & secondary sources — see below
An estate distribution method that first identifies the generation nearest the designated ancestor containing at least one surviving descendant. Equal shares are created for each surviving descendant in that generation and each deceased descendant in the same generation who left surviving descendants. Each survivor in the nearest generation receives one share outright. Any remaining shares are pooled and divided among the surviving descendants of the deceased members by repeating the same process at the next generation.
Diego created a trust directing distribution of stock to his issue per capita at each generation. His daughter Elena predeceased the termination date, leaving sons Alex and Nico. Nico then died before termination, survived by his child Leon. At termination Alex and Leon are both alive. The trustee divides the stock into two equal shares at the grandchildren's generation, awarding one share to Alex and reallocating the second share to Leon.
Andre dies intestate survived by children Leo and Maya and by grandchildren Nina and Omar whose father Carlos predeceased Andre. The estate is divided into three equal shares at the children's generation. Leo and Maya each receive one full share. The third share is then divided equally between Nina and Omar.
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Per capita at each generation begins division at the nearest generation with survivors and pools shares before reallocating them downward. Per stirpes begins division at the children of the designated ancestor and keeps shares within each branch without pooling across branches.
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No. Only deceased descendants who left surviving descendants are counted when creating shares at that generation. Individuals who left no surviving descendants are disregarded entirely.
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Yes. Each surviving descendant in the nearest generation receives one full share outright. Only shares attributed to deceased members of that generation are later divided among their own descendants.
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That share is combined with any other unused shares and then divided among the surviving descendants of the deceased descendant by applying the same generational method at the next level.
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