Per Capita
From the Latin Latin: per (by) + capita (heads).
A way of dividing an inheritance equally among all living beneficiaries at the same level, regardless of family branches.
Plain English
Per capita (Latin for "by the head") is a method of distributing an inheritance that treats each person equally, counting heads rather than family branches. If you leave your estate per capita to your children, and one child dies before you, that child's share is divided equally among all your surviving children—not passed to the deceased child's own children. It's a simpler, more egalitarian approach: everyone at the same generation level gets an equal slice of the pie.
Example
James's will leaves his estate per capita to his three children. One child, Patricia, dies before James. Patricia's share is divided equally between James's two surviving children, so each living child receives one-half of the estate. Patricia's own children receive nothing.
Used in a sentence
“Because the will specified per capita distribution, each of the four surviving grandchildren received an equal one-quarter share.”
Related terms
This page is a plain-English reference and is not legal advice. Laws vary by jurisdiction and change over time. For specific situations consult a licensed attorney.