Per Stirpes Distribution
Per stirpes is a Latin term meaning "by branch" that specifies how estate assets are distributed when a beneficiary predeceases the testator, with the deceased beneficiary's share passing down to their descendants rather than to other surviving beneficiaries.
Exam Tip
Per stirpes = "by branch" - deceased beneficiary's share goes to their children. Calculate distributions carefully.
What is Per Stirpes Distribution?
Per stirpes (Latin for "by branch") determines how assets are distributed when a named beneficiary dies before the person leaving the inheritance. Under per stirpes distribution, if a beneficiary predeceases the testator, that beneficiary's share automatically passes to their direct descendants.
Per Stirpes vs. Per Capita Comparison
| Feature | Per Stirpes | Per Capita |
|---|---|---|
| Meaning | "By branch" | "By head" |
| If beneficiary predeceases | Share goes to their descendants | Share goes to other surviving beneficiaries |
| Grandchildren protection | Protected | May be excluded |
| Best for | Keeping inheritance within bloodlines | Equal distribution among survivors |
Real-World Example
Scenario: Martha has a $900,000 estate and three children: Alice, Bob, and Carol. Bob predeceases Martha, leaving two children (Emily and Frank).
Per Stirpes Distribution:
| Beneficiary | Share |
|---|---|
| Alice | $300,000 (1/3) |
| Emily (Bob's child) | $150,000 (1/6) |
| Frank (Bob's child) | $150,000 (1/6) |
| Carol | $300,000 (1/3) |
Bob's branch still receives its full one-third.
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Related Terms
Per Capita Distribution
Per capita is a Latin term meaning "by head" that specifies estate distribution equally among all living beneficiaries at the time of death, with deceased beneficiaries' shares redistributed among survivors rather than passing to their descendants.
Testamentary Trust
A testamentary trust is a trust created through a last will and testament that does not come into existence until the death of the testator, at which point it becomes irrevocable and must pass through the probate process.
Probate
Probate is the legal process through which a deceased person's will is validated by a court, debts are paid, and remaining assets are distributed to beneficiaries, typically taking several months to over a year and involving court supervision.