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The difference between these two distribution methods comes down to how the "class" of beneficiaries is defined, which radically changes who is included in the final headcount (since per capita translates to "by head").
Here is the breakdown of how each designation works:
"To My Children, Per Capita"
Who is included: The beneficiary class is strictly confined to your immediate, first-generation children.
How it works: The estate is divided equally only among your children who outlive you.
If a child predeceases you: Their share is permanently lost to their family branch and is instead reabsorbed and divided among your remaining surviving children. The grandchildren belonging to the deceased child's branch receive absolutely nothing (0%).
Why it's used: This approach is often chosen by individuals who want to keep assets concentrated strictly within their immediate living generation—for instance, to prevent minor grandchildren from inheriting complex assets that could trigger court-appointed guardianships.
"To My Descendants, Per Capita"
Who is included: The designated class expands exponentially to encompass all living direct linear descendants across all generations. This includes surviving children, grandchildren, great-grandchildren, and so on.
How it works: The estate is divided into equal shares based on a total headcount of all surviving descendants, regardless of their generation.
If a child predeceases you: The deceased child's share is added to the total pool, which is then split equally among all living heads. Consequently, grandchildren will inherit equal shares right alongside their living parents, aunts, and uncles.
Why it's dangerous: This method often results in a massive dilution of individual shares. It can also create significant family friction, as your living children will see their portions drastically reduced by the sheer number of grandchildren and great-grandchildren counted in the distribution.
A Practical Example To illustrate the difference, imagine you have an estate to pass on. You have three children, and between them, they have given you seven grandchildren. Tragically, one of your children passes away before you do.
Under "To My Children, Per Capita": Your two surviving children would split the entire estate (50% each). All seven grandchildren would receive $0.
Under "To My Descendants, Per Capita": The headcount would include your two surviving children and all seven grandchildren (totaling 8 living heads). The estate would be divided into eight equal pieces, meaning each child and grandchild would receive a 12.5% share
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