What is "per stirpes" distribution?

"Per stirpes" distribution is a method used in estates and wills to ensure that the share of a deceased heir is passed down to their descendants, rather than being divided equally among the remaining heirs. This method reflects the principle of representing descendants in the line of inheritance.

For instance, if an individual leaves their estate to their children "per stirpes" and one of the children has predeceased them, that deceased child's share would not be distributed among the surviving children but instead would go to the deceased child's own children (the grandchildren of the original decedent). This allows for a clear line of inheritance that respects familial relationships and ensures that the descendants of deceased heirs receive their intended share.

The other options do not accurately describe "per stirpes" distribution. For example, while some distributions might involve equal shares among heirs, "per stirpes" specifically refers to sharing the deceased heir's portion with their descendants, rather than simply dividing all assets equally. Additionally, it is not about the allocation of assets within a trust or a legal requirement concerning executors. These distinctions underscore the unique aspects of "per stirpes" distribution within estate planning.