How Would the Distribution Change If a Bequest Were Made “Per Capita”?
“Per capita” means “per head.” Assuming the same facts as above, consider the following: • If Alex, Dave, Cindy and Susan all survive their mother, they will each receive 25% of the bequest, the same as with a per stirpes distribution. • If only Alex, Dave and Cindy survive and Susan predeceases Mrs. Smith, the three surviving children each receive 25% and Jackie will take her father’s 25% share because there are still four beneficiaries, i.e., four heads. • If only Dave and Cindy survive Mrs. Smith, the distribution now changes. There are now five beneficiaries – Dave, Cindy, Jackie, Clark and Robert. Each would get a 20% share of the bequest using a per capita distribution.
