Wills, Trusts, and Estates

Per Capita at Each Generation


Under the Per Capita at Each Generation system, shares are divided equally to children, then if one or more are dead, the reminder is divided again to the grandchildren. 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).