PER STIRPES V. PER CAPITA
V. MICHIGAN
Per Capita Distribution
Abe (decedent)
Selma
1/5
Patty
Homer (dec.)
1/5
Bart
1/5
Lisa
1/5
Maggie
1/5
Per Capita, or per person means that all that receive a distribution get an equal
share.
Per Stirpes Distribution
Abe (decedent)
Patty
1/3
Selma
Homer (dec.)
1/3
Bart
1/9
Lisa
1/9
Maggie
1/9
This is also know as by representation distribution. Note that Bart, Lisa and
Maggie, split Homer’s share because he is deceased (1/3 divided by 3 = 1/9).
Per Capita Distribution
(complex version)
Abe(decedent)
Patty (dec.)
Selma
Homer(dec.)
1/6
MacGyver
1/6
Jub-Jub
1/6
Bart
1/6
Lisa
1/6
Maggie
1/6
Per Capita, or per person means that all that receive a distribution get an equal
share.
Per Stirpes Distribution
(complex version)
Abe (decedent)
Patty
(dec.)
Selma
Homer (dec.)
1/3
MacGyver
1/6
Jub-Jub
1/6
Bart
1/9
Lisa
1/9
Maggie
1/9
Per Stirpes, children still share their deceased parent’s portion. MacGyver and
Jub-Jub split Patty’s 1/3 two ways (1/6 each) and Bart, Lisa and Maggie split
Homer’s 1/3 three ways (1/9 each).
Michigan’s Per Capita at each generation
(complex version)
Abe (decedent)
Patty (dec.)
Selma
Homer (dec.)
1/3
MacGyver
2/15
Jub-Jub
2/15
Bart
2/15
Lisa
2/15
Maggie
2/15
At each generation, beneficiaries/heirs get the same amount as each other.
When someone in that generation is deceased, all the remaining $ gets put
Into a “bank” and redistributed evenly at the next generation until none are
deceased. 2/15 x 5 = 2/3 (10/15). This represents the 2/3 left over because Patty and
Homer are deceased.