Estate Planning Glossary

per capita at each generationphr.//pər ˈkæp.ɪ.tə/ (per KAP-ih-tuh)/

also known asper capita at each generation, per capita
  1. Whether grandchildren inherit equally with their cousins or in different amounts can turn on which of three look-alike phrases a will or trust uses: “per capita at each generation,” “by representation,” or “per stirpes.” Under per capita at each generation, the estate is divided into equal shares at the nearest generation with a living member, and the shares of those who died first are pooled and split equally among the next generation, so descendants equally related to the deceased receive equal amounts.

  2. Per capita at each generation (per capita is Latin for “by heads,” from caput, head) is one of the methods for dividing property among a person's descendants when one or more of them has died before the distribution date. The property is first divided into equal shares at the nearest generation that has at least one living member, counting both the living descendants at that level and the deceased descendants who themselves left descendants. Each living member at that level takes one share; the shares belonging to the deceased members are then combined and divided in the same way among the next generation, repeating down the line.

    Its defining feature is that descendants who stand in the same generation receive equal shares, equally near and equally dear. That distinguishes it from per stirpes (Latin for “by the branches”), where a deceased descendant's share follows that single family line downward regardless of the other branches, so equally related cousins can end up with unequal amounts. It also differs from by representation, which begins at the same nearest living generation but then passes each deceased member's share down their own branch. Because the same words can produce very different outcomes, the distribution method is worth stating expressly in a will or trust rather than leaving it to a default rule.

Colorado & Wyoming notes

Colorado, a Uniform Probate Code state, makes per capita at each generation its intestacy default; it governs the shares of intestate heirs (C.R.S. § 15-11-106) and is defined as a rule of construction for wills and trusts at C.R.S. § 15-11-709(2). It should not be confused with “by representation” (§ 15-11-709(5)), which keeps a deceased descendant's share within that person's own branch rather than pooling it. Wyoming has not adopted the UPC. Under Wyo. Stat. § 2-4-101, Wyoming follows strict per stirpes: the division point is fixed at the children's generation, and descendants of a predeceased child collectively inherit the share their parent would have taken if living. So identical language can distribute an estate differently depending on which state's law controls.

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