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Per stirpes
''Per stirpes'' (; "by branch") is a legal term in Latin. An estate of a decedent is distributed ''per stirpes'' if each ''branch'' of the family is to receive an equal share of an estate. When the heir in the first generation of a branch predeceased the decedent, the share that would have been given to the heir would be distributed among the heir's issue in equal shares. It may also be known as right of representation distribution, and differs from distribution ''per capita'', as members of the same generation may inherit different amounts.
==Examples==
Example 1A: The testator ''A'', specifies in his will that his estate is to be divided among his descendants in equal shares ''per stirpes''. ''A'' has three children, ''B'', ''C'', and ''D''. ''B'' is already dead, but has left two children (grandchildren of ''A''), ''B1'' and ''B2''. When ''A''s will is executed, under a distribution ''per stirpes'', ''C'' and ''D'' each receive one-third of the estate, and ''B1'' and ''B2'' each receive one-sixth. ''B1'' and ''B2'' constitute one "branch" of the family, and collectively receive a share equal to the shares received by ''C'' and ''D'' as branches (figure 1).
Example 1B: If grandchild ''B1'' had predeceased ''A'', leaving two children ''B1a'' and ''B1b'', and grandchild ''B2'' had also died leaving three children ''B2a'', ''B2b'' and ''B2c'', then distribution ''per stirpes'' would give one-third each to ''C'' and ''D'', one-twelfth each to ''B1a'' and ''B1b'', who would constitute a branch, and one-eighteenth each to ''B2a'', ''B2b'' and ''B2c''. Thus, the ''B'', ''C'', and ''D'' branches receive equal shares of the whole estate, the ''B1'' and ''B2'' branches receive equal shares of the ''B'' branch's share, ''B1a'' and ''B1b'' receive equal shares of the ''B1'' branch's share, and ''B2a'', ''B2b'' and ''B2c'' receive equal shares of the ''B2'' branch's share.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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