What is per capita?
Per capita is a distribution method where everyone in the same generation shares equally, without regard to family branches.
Per capita splits an estate equally among living named beneficiaries.
Where the word "Per Capita" comes from
Per capita comes from Latin, meaning by the head. It directs that each person counts as one unit, so all beneficiaries at the same level receive equal shares, in contrast to per stirpes, which follows family branches.
Why Per Capita matters
It can be simpler and more egalitarian, treating each beneficiary the same. For blended families or situations where branches are uneven, per capita avoids the complexity of branch accounting.
Common confusion about Per Capita
Per capita at each generation is different from per stirpes and from plain per capita. Plain per capita, where all surviving descendants share equally regardless of generation, can give grandchildren the same share as children, which is rarely intended, so the exact language matters.
A real-world example of Per Capita
A man leaves his estate per capita to his children and the descendants of any deceased child. He has two living children and one deceased child with two children of her own. All five people share equally, each receiving one-fifth.
A worked example of Per Capita
A woman's trust distributes her estate per capita at each generation to her three children. One child dies before her, leaving two children. The two surviving children each take one-third, and the deceased child's two children split the remaining third equally, so the grandchildren each take one-sixth. Under plain per capita, all surviving descendants including grandchildren would share equally, which would change the amounts, showing why the precise term matters.
How Per Capita works in practice
Use per capita language only when you truly want equal shares per person at the same generational level. If you want to preserve family branches, use per stirpes instead, and ask your attorney to illustrate both so there is no surprise. Review the beneficiary structure when family composition changes, because the distribution method interacts with births and deaths. A clear statement of intent in the document itself, such as naming each beneficiary and their share, is the best protection against ambiguity, since courts will otherwise construe the distribution language strictly.
Questions about Per Capita
When would I use per capita?
When you want equal shares among the living named people.
Does it skip dead beneficiaries?
Yes — their children do not step in under per capita.
Which is better?
Depends on whether you want branches represented.