Per Stirpes vs. Per Capita: A Simple Guide in 3 Steps

Per Stirpes vs. Per Capita: A Simple Guide in 3 Steps

Understanding how your assets pass to your descendants can make a big difference in who receives what. Two common methods—per stirpes and per capita (at each generation)—sound technical, but the concept is straightforward when broken down.

Step 1: Start with the Family Tree

Imagine:

• You have 3 children: A, B, and C

• A and B are living

• C has passed away but had 2 children

This is the basic setup both methods use.

Step 2: Per Stirpes (By Family Branch)

Under per stirpes:

• Each child’s branch gets an equal share

• If a child has passed away, their share goes to their children

Result:

• A → 1/3

• B → 1/3

• C’s children → split 1/3 (each gets 1/6)

Focus: keeping each family branch equal

Step 3: Per Capita (At Each Generation)

Under per capita at each generation (the default in Florida):

• Assets are divided among the living generation first

• Any deceased person’s share is pooled and split equally among the next generation

In simple cases, the result may look the same—but in larger families, it can shift more assets to branches with more people.

Focus: treating individuals more equally

conclusion

• Per stirpes → equal by family branch

• Per capita → more equal among individuals