What Does Per Capita Mean In Estate Planning?

What Does Per Capita Mean In Estate Planning?

A way to distribute assets from an estate “by total headcount” so that all of your descendants/issue will receive distributions regardless of their generation.  

Example Of Per Capita In Regards To Estate Planning

My grandpa died and all of his descendants got the same percentage of his estate.  So my mom, and 2 uncles each got a 1/5 share and my brother and I each got a 1/5 share.  I don’t think that’s what he intended, but his will clearly said to distribute per capita.

Kelley Scrocca, LLM
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