What Is Per Capita Distribution?
Per capita is a method of dividing an estate in which each surviving beneficiary at a given level receives an equal share. The Latin phrase means "by the head." It contrasts with per stirpes ("by the branch"), in which a deceased beneficiary's share passes down to that person's own descendants. The choice between them can dramatically change who inherits.
Per Capita vs. Per Stirpes
- Per capita — surviving members of the class share equally, counted "by the head"
- Per stirpes — a deceased beneficiary's share drops down to their children, keeping it within that family branch
Why It Matters in Florida Estate Planning
Suppose a parent leaves an estate to three children, and one child has already died leaving two grandchildren. Under a per stirpes plan, the deceased child's one-third passes to those two grandchildren. Under a strict per capita plan among a defined class, the distribution is divided equally among the surviving takers counted individually. Because the outcomes differ so much, a Florida will or trust should state clearly which method applies; Florida's default rules apply when an instrument is silent.
Related Terms
- Per Stirpes — The "by the branch" alternative
- Beneficiary — Who receives a distribution
- Heir — Those who take under intestacy
Barnes Walker Estate Planning
Barnes Walker's estate planning attorneys draft Florida wills and trusts with clear per capita or per stirpes distribution schemes. Request a legal inquiry for assistance.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC