Per Capita

Per Capita

Definition

Latin for “for each person”; a form of distribution of an estate in which distribution starts with the generation nearest to the decedent with living heirs and distributes among those heirs in equal parts, with the share for deceased members of the class passing to that deceased member’s descendants. Contrast with per stirpes distribution, which is determined starting with the nearest generation to the decedent, even if all predeceased the decedent.

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