Even if a will says per stirpes to children, how are grandchildren treated under per generation rules?

Even if a will says per stirpes to children, how are grandchildren treated under per generation rules?

• A. Children receive per capita; Grandchildren receive per stirpes
• B. Children receive per stirpes; Grandchildren receive per capita
• C. Children receive per stirpes; Grandchildren receive per stirpes
• D. Children receive per capita; Grandchildren receive per capita

Answer: (B)

Per generation rules distribute the estate by generation, not by tracing shares through each deceased ancestor. If the will directs distributions to the children “per stirpes,” that governs how the children’s generation is treated. But when you look at the next generation—the grandchildren—they are considered a separate generation, and their shares are determined on a per-capita basis within that generation rather than by representing through their parent. So, even though the instruction to the children uses per stirpes, the grandchildren are treated as a different generation and receive their shares per capita among themselves. In other words, grandchildren split what goes to that generation evenly among themselves, rather than taking by their parent’s branch.

Per generation rules distribute the estate by generation, not by tracing shares through each deceased ancestor. If the will directs distributions to the children “per stirpes,” that governs how the children’s generation is treated. But when you look at the next generation—the grandchildren—they are considered a separate generation, and their shares are determined on a per-capita basis within that generation rather than by representing through their parent.

So, even though the instruction to the children uses per stirpes, the grandchildren are treated as a different generation and receive their shares per capita among themselves. In other words, grandchildren split what goes to that generation evenly among themselves, rather than taking by their parent’s branch.