Classic PER STIRPES
(all children deceased)
DECEASED
Progenitor
Child 1
Deceased
Child 2
Deceased
Child 3
Deceased
GrandChild 1
Deceased
GrandChiild 2
Deceased
GrandChild 3
1/3
GrandChild 4
Deceased
GrandChild 5
Deceased
GGrandCh 1 GGChild 2
1/12
1/12
GGChild 3
1/6
GGChild 4
0
GGChild 5
1/9
GGChild 6
1/9
Divide at the first level
below the deceased
GrandChild 6
Deceased
GGChild 7
1/27
GGChild 8
1/27
GGChild 9
1/27
Child 1’s 1/3 goes: 1/6 to GC1’s 2 kids, and 1/6 to GC2’s one child.
Child 2’s 1/3 goes to her child.
Child 3’s 1/3 is divided in thirds, and then those 1/9ths are redivided.
Trusts & Estates - Law 452 - U of C
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Per Capita with Representation
(all children deceased)
DECEASED
Progenitor
Child 1
Deceased
GrandChild 1
Deceased
GGrandCh 1
1/12
GGChild 2
1/12
Child 2
Deceased
Child 3
Deceased
GrandChiild 2
Deceased
GrandChild 3
1/6
GrandChild 4
Deceased
GrandChild 5
Deceased
GGChild 3
1/6
GGChild 4
0
GGChild 5
1/6
GGChild 6
1/6
GrandChild 6
Deceased
GGChild 7
1/18
GGChild 8
1/18
Divide at the first level
with a living member.
Every living member,
and every deceased
member with a
descendant, gets 1/6.
GGChild 9
1/18
Division at the first level with a living descendant.
Distribution is per stirpes after the first division.
Trusts & Estates - Law 452 - U of C
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1990 UPC - Per Capita at Each Generation
(all children deceased)
DECEASED
Progenitor
Child 1
Deceased
GrandChild 1
Deceased
GGrandCh 1
5/48
GGChild 2
5/48
Child 2
Deceased
Child 3
Deceased
GrandChiild 2
Deceased
GrandChild 3
1/6
GrandChild 4
Deceased
GrandChild 5
Deceased
GGChild 3
5/48
GGChild 4
0
GGChild 5
5/48
GGChild 6
5/48
GrandChild 6
Deceased
GGChild 7
5/48
GGChild 8
5/48
GGChild 9
5/48
Divide into primary shares at the first generation with living members.
Allocate 1 share to each living member, and to each deceased member with descendants.
The living members (GCh 3) get their shares, and the remaining shares (5/6) are combined and
redistributed, as if GCh 3’s line had died out..
Trusts & Estates - Law 452 - U of C
3
Per Stirpes
(one child living)
DECEASED
Progenitor
Child 1
Deceased
GrandChild 1
1/6
GGrandCh 1
GGChild 2
Child 2
1/3
Child 3
Deceased
GrandChiild 2
1/6
GrandChild 3
GrandChild 4
Deceased
GrandChild 5
Deceased
GGChild 3
GGChild 4
GGChild 5
1/9
GGChild 6
1/9
Divide at the first level
below the decedent
GrandChild 6
Deceased
GGChild 7
1/27
GGChild 8
1/27
GGChild 9
1/27
Per Capita with Representation would be the same, if a child is living.
Trusts & Estates - Law 452 - U of C
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Pre 1990 UPC
(one child living)
DECEASED
Progenitor
Child 1
Deceased
GrandChild 1
1/6
GGrandCh 1
GGChild 2
Child 2
1/3
Child 3
Deceased
GrandChiild 2
1/6
GrandChild 3
GrandChild 4
Deceased
GrandChild 5
Deceased
GGChild 3
GGChild 4
GGChild 5
1/15
GGChild 6
1/15
Divide at the first generation with a
living member
GrandChild 6
Deceased
GGChild 7
1/15
GGChild 8
1/15
Don’t divide for C3’s
children, since they
are all dead. Divide at
the GGC level
GGChild 9
1/15
Divide at the first level with a living member.
Divide for descendants of a deceased member only at the 1st generation with living members
C3’s 1/3 is divided equally among her 5 GGChildren.
Trusts & Estates - Law 452 - U of C
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1990 UPC
(one child living)
DECEASED
Progenitor
Child 1
Deceased
GrandChild 1
2/15
1/5 of 2/3
GGrandCh 1
GGChild 2
Child 3
Deceased
Child 2
1/3
Divide at the first generation with
a living member -- 2/3 is left.
GrandChild 6
Deceased
The 2/3 for C1 and
C3 are allocated in
5 shares, for GC
1,2,4,5,6.
GrandChiild 2
2/15
1/5 of 2/3
GrandChild 3
GrandChild 4
Deceased
GrandChild 5
Deceased
GGChild 3
GGChild 4
GGChild 5
2/25
GGChild 6 GGChild 7 GGChild 8 GGChild 9
2/25
2/25
2/25
2/25
The 3 shares of GC 4-6 3/5 of 2/3 = 6/15.
That is divided among the 5 GGChildren. (6/15)/5 = 6/75 = 2/25
Divide at the first level with a living member.
Combine shares of deceased members and reallocate at next generation.
Trusts & Estates - Law 452 - U of C
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