Per stirpes receive one-third (all of "D"s one-third share). Under "per capita", the two-thirds remaining after "C" 's one-third share was taken would be divided equally among all three children of "B" and "D". (Two-thirds = six ninths) Each would receive two-ninths: "B1", "B2", and "D1" would all receive two-ninths. "Notes:" In many U.S. states, such as New York, a statute has modified the "per stirpes" approach and utilizes instead a per capita with representation approach (also known as modern American per stirpes). Under the per capita with representation approach, the number of branches is determined by reference to the generation nearest
Per capita each of the named beneficiaries should receive, by devise or bequest, equal shares of the estate. This is in contrast to a "per stirpes" division, in which each branch (Latin "stirps", plural "stirpes") of the inheriting family inherits an equal share of the estate. Per capita Per capita is a Latin prepositional phrase: "per" (preposition, taking the accusative case, meaning "by means of") and "capita" (accusative plural of the noun "caput", "head"). The phrase thus means "by heads" or "for each head", i.e., per individual/person. The term is used in a wide variety of social sciences and statistical research contexts,