Per Capita

What is Per Capita?

In a per capita distribution, an equal share of an estate is given to each heir, all of whom stand in equal degree of relationship from a decedent. A per capita bequest usually lapses if the beneficiary predeceases the testator, as opposed to per stirpes where the legal heirs of the predeceased heir take that share and split it.

Further Reading

For more detailed information, see our related Wills Trusts And Estates terms:

• Lineal Descendants
• Ambulatory Will
• Degree of Kinship
• Devise
• Per Stirpes