In per capita at each generation level, how are shares divided?

In a per capita distribution at each generation level, the shares are divided evenly among all descendants at the first generational level with all shares pooled. This means that each descendant at that generational level receives an equal share of the estate, rather than dividing shares according to lineage or the number of descendants per branch of the family tree. In this method, all siblings or descendants are considered equally, and if any of them have passed away, their share does not go to their descendants but is pooled together and distributed evenly among the surviving siblings or descendants at that same level.

This approach contrasts with per stirpes distribution, where shares would be divided based on the lineage, meaning if a descendant has died, their share would be divided among their own children. Here, everyone at the same generational level shares equally, emphasizing fairness and equal distribution among living relatives in that generation.

This aspect of per capita distribution is crucial for individuals preparing their wills or for practitioners understanding how to appropriately allocate assets according to the testator's wishes and the laws governing estates.