Definition of per stirpes
Etymology
Phrase
per stirpes
 (law) A method of distributing an estate to the descendants of a deceased legatee in which the estate is divided equally among the branches of a family, without regard to differing numbers of people in different branches.
Further reading
Per stirpes is a legal term in Latin. An estate of a decedent is distributed per stirpes, if each branch of the family is to receive an equal share of an estate. When the heir in the first generation of a branch predeceased the decedent, the share that would have been given to the heir would be distributed among the heir's issues in equal shares. It may also be known as right of representation distribution, and differs from distribution per capita as members of the same generation may inherit different amounts.
Examples
Example 1A: The testator A, specifies in his will that his estate is to be divided among his descendants living at his death in equal shares per stirpes. A has three children, B, C, and D. B is already dead, but has left two children (grandchildren of A), B1 and B2. When A's will is executed, under a distribution per stirpes, C and D each receive onethird of the estate, and B1 and B2 each receive onesixth. B1 and B2 constitute one "branch" of the family, and collectively receive a share equal to the shares received by C and D as branches.
Example 1B: If grandchild B1 had predeceased A, leaving two children B1a and B1b, and grandchild B2 had also died leaving three children B2a, B2b and B2c, then distribution per stirpes would give onethird each to C and D, onetwelfth each to B1a and B1b, who would constitute a branch, and oneeighteenth each to B2a, B2b and B2c. Thus, the B, C, and D branches receive equal shares of the whole estate, the B1 and B2 branches receive equal shares of the B branch's share, B1a and B1b receive equal shares of the B1 branch's share, and B2a, B2b and B2c receive equal shares of the B2 branch's share.
Per capita at each generation
Per capita at each generation is an alternative way of distribution, where heirs of the same generation will each receive the same amount. The estate is divided into equal shares at the generation closest to the deceased with surviving heirs. The number of shares is equal to the number of original members either surviving or with surviving descendants. Each surviving heir of that generation gets a share. The remainder is then equally divided among the nextgeneration descendants of the deceased descendants in the same manner.
Example 2A: In the first example, children C and D survive, so the estate is divided at their generation. There were three children, so each surviving child receives onethird. The remainder  B's share  is then divided in the same manner among B's surviving descendants. The result is the same as under per stirpes because B's onethird is distributed to B1 and B2 (onesixth to each).
Example 2A: The per capita and per stirpes results would differ if D also predeceased with one child, D1. Under per stirpes, B1 and B2 would each receive onesixth (half of B's onethird share), and D1 would receive onethird (all of D's onethird share). Under per capita, the twothirds remaining after C's onethird share was taken would be divided equally among all three children of B and D. Each would receive twoninths: B1, B2, and D1 would all receive twoninths.
Notes:
 To give the effect indicated in these examples the clause should also include a provision that no beneficiary being a grandchild or remoter descendant will take a share if his or her parent is alive and takes a share.
 The spouses of the children (that is, spouses of B, C, and D) are not considered. Spouses are not a part of the branch. Therefore, even if B, C, or D died leaving a spouse as well as children, all (100%) of the assets pass to the children and (0%) nothing passes to the spouses of A's children B, C, and D. From the example above, if A's child B died before A's death, A's grandchildren B1 and B2 would each receive half of B's share. Even if B had a living spouse at the time of A's death, that person would receive nothing from A's estate.
References:
 Wiktionary. Published under the Creative Commons Attribution/ShareAlike License.
