Per Capita
Also called: by the head
Updated June 7, 2026
How per capita works
Imagine a parent leaves their estate equally to three children, per capita. One child has already died. Under per capita, the estate is split equally between the two surviving children — one-half each. The deceased child's share does not pass to their own children (the grandchildren); it is absorbed by the surviving class. Compare this with per stirpes, where the deceased child's share would pass to their descendants.
Choosing the right approach
Neither distribution method is inherently better — it depends on your family and your intentions. Per capita keeps things simple when all beneficiaries are expected to outlive you. Per stirpes protects grandchildren if a child predeceases you. Most estate planning attorneys recommend specifying one clearly in the will or trust document to avoid ambiguity.
Related terms
- Per Stirpes — Per stirpes is a Latin phrase meaning "by the branch." When an inheritance is distributed per stirpes, a deceased beneficiary's share passes to their descendants rather than lapsing or being split among the surviving beneficiaries. If a child of the deceased predeceased them, that child's share goes to their own children (the grandchildren of the deceased) in equal parts.
- Beneficiary — A beneficiary is a person or organization designated to receive an asset or benefit from a will, trust, life insurance policy, retirement account, or other arrangement. Being named a beneficiary gives someone a legal right to receive that specific asset — often outside of probate — when the owner passes.
- Heir — An heir is a person who is legally entitled to inherit from an estate under state intestacy law — typically a spouse, child, parent, or other close relative. The term is often used more loosely to mean anyone who inherits, whether under a will or by law, but in its precise sense it refers only to those who would inherit if there were no will.
- Residuary Estate — The residuary estate is everything that remains in a deceased person's estate after all specific bequests have been made, debts and taxes have been paid, and costs of administration have been settled. The will's residuary clause names who receives this remainder — often the bulk of the estate.
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