Learning Latin In documents naming beneficiaries, you may see the Latin terms per stirpes and/or per capita. These terms refer to the way assets are distributed if a named beneficiary passes away before you do. Per stirpes (also called “by representation”) literally means by the roots, but it might be clearer to imagine the branches of the family tree. If one of your beneficiaries predeceases you, his or her share would be divided proportionately among his or her heirs upon your death. Per capita literally means by the head, indicating equal shares for each member of a group. If one of your beneficiaries predeceases you, the division of assets would depend on how you defined the group of heirs. For example designating to my children per capita would produce a very different distribution than designating to my heirs (or issue) per capita. Providing for Children and Grandchildren In this example, Edna is a widow who designates her three children (John, Mary, and Bob) as beneficiaries of her estate with equal shares. John has two children (Jill and Jason). If John died before his mother, Edna’s estate would eventually be divided as follows. Bob Bob Bob Jason Jason Jason Mary Mary Mary Jill Jill Jill John John John Edna Edna Edna Per stirpes Per capita to children Per capita to heirs ¼ ½ ¼ ¼ 0 0 ¼ ½ 1 /3 1 /6 1 /6 1 /3 RIP RIP RIP
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