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Legal term pertaining to inheritance

Per stirpes (/p//ɜr// /'/s//t//ɜr//p//iː//z/; "by roots" or "by stock") is a legal term from Latin, used in the law of inheritance and estates. An estate of a decedent is distributed per stirpes if each branch of the family is to receive an equal share of an estate. When an heir in the first generation of a branch predeceased the decedent, the share that would have been given to that heir would be distributed among that heir's issue in equal shares. It may also be known as strict per stirpes or the old English approach, and differs from distribution per capita, as members of the same generation may inherit different amounts. In section 33 of the Wills Act 1837 in England and Wales, it is called according to their stock.

Example 1A: The testator A, specifies in his will that his estate is to be divided among his descendants in equal shares per stirpes. A has three children, B, C, and D. B is already dead, but has left two children (grandchildren of A), B1 and B2. When As will is executed, under a distribution per stirpes, C and D each receive one third of the estate, and B1 and B2 each receive one sixth. B1 and B2 constitute one "branch" of the family, and collectively receive a share equal to the shares received by C and D as branches (figure 1). Example 1B: If grandchild B1 had predeceased A, leaving two children B1a and B1b, and grandchild B2 had also died leaving three children B2a, B2b, and B2c, then distribution per stirpes would give one third each to C and D; one twelfth each to B1a and B1b, who would constitute a branch; and one eighteenth each to B2a, B2b, and B2c. Thus, the B, C, and D branches receive equal shares of the whole estate, the B1 and B2 branches receive equal shares of the B branch's share, B1a and B1b receive equal shares of the B1 branch's share, and B2a, B2b, and B2c receive equal shares of the B2 branch's share.