Glossary / Per Capita

Per Capita

A method of distributing an inheritance equally among living takers at the same generation.

Less common than per stirpes. "Per capita with representation" is a hybrid in some Uniform Probate Code states: shares are divided equally at the highest generation with at least one living member, and predeceased members' shares pass per stirpes from there.

The practical effect for curative: if the will or applicable statute says "to my descendants per capita," every living descendant takes an equal share regardless of generation, which can produce different fractional math than the more common per stirpes default.

Always read the statute or the will exactly. "Per capita" without modifier means different things in different states.