Per Capita, Per Capita at Each Generation

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The method of distributing estate assets for every surviving heir in the same generation to inherit the same proportion of the total assets. For example, if a decedent’s assets begins equally divided amongst their children. If a child of the decedent passes away before the decedent, the assets allocated to that child are re-allocated to a pool and equally allocated amongst the entire pool of grandchildren whom parents predeceased the decedent. In Latin, this means “by head.”

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