Wills, Trusts, and Estates
Per Capita at Each Generation
Under the Per Capita at Each Generation system, shares are divided equally to the first living descendant generation (where it is divided equally among the living children and children with living descendants), then if one or more are dead, the reminder is divided again to their children. Thus, all "grandchildren" always get the same amount.
Per Capita at Each Generation has horizontal equality—children/grandchildren get equal amounts—always.
The UPC uses Per Capita at Each Generation. UPC § 2-103(a).