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 stirpes children "C" and "D" survive, so the estate is divided at their generation. There were three children, so each surviving child receives one-third. The remainder - "B"s share - is then divided in the same manner among "B"s surviving descendants. The result is the same as under "per stirpes" because "B"s one-third is distributed to "B1" and "B2" (one-sixth to each). Example 2B: The "per capita" and "per stirpes" results would differ if "D" also pre-deceased with one child, "D1" (figure 2). Under "per stirpes", "B1" and "B2" would each receive one-sixth (half of "B"s one-third share), and "D1" would