Estate Planning & Administration
Per Stirpes vs. Per Capita — How It Changes Who Inherits
Last updated February 2026
5 min read
Two Latin phrases — per stirpes and per capita — control what happens to an inheritance when a beneficiary dies before the person who left it to them. The difference is simple in concept but enormous in consequence. Choosing the wrong one (or not understanding which one your will or beneficiary designation uses) can accidentally disinherit your grandchildren or redirect hundreds of thousands of dollars to the wrong people.
These terms appear in wills, trusts, and beneficiary designation forms for retirement accounts and life insurance. If you've ever seen a form that asks you to choose between "per stirpes" and "per capita," this article explains what you're actually choosing.
Per stirpes means each branch of the family gets an equal share. If a beneficiary in that branch dies before the person leaving the inheritance, that beneficiary's share passes down to their children — it stays in the branch.
This is the most common choice in estate planning, and it's the default under Pennsylvania's intestacy statute (20 Pa.C.S. § 2104).
Setup: You have three children — Alice, Bob, and Carol. Your will leaves everything "to my children, per stirpes." Bob dies before you, leaving two children (your grandchildren), David and Emma.
Result:
Bob's share stays in his branch and passes to his children equally. Alice and Carol are not affected.
Per capita means each surviving person at the designated level gets an equal share. If a beneficiary dies before the person leaving the inheritance, that beneficiary's share does not automatically pass to their children. Instead, the share is redistributed among the remaining beneficiaries at the same level.
Setup: Same family — Alice, Bob, and Carol. Your will leaves everything "to my children, per capita." Bob dies before you.
Result:
Bob's share is split between the surviving members of the class (Alice and Carol). Bob's children — your grandchildren — are cut out entirely.
| Question | Per Stirpes | Per Capita |
|---|---|---|
| What does it mean? | "By the branch" | "By the head" |
| If a beneficiary predeceases? | Their share passes to their children | Their share is split among surviving beneficiaries |
| Can it disinherit grandchildren? | No — grandchildren step into their parent's place | Yes — grandchildren may receive nothing |
| PA default for intestacy? | Yes (20 Pa.C.S. § 2104) | No |
| Most common in wills? | Yes — strongly preferred | Rarely used intentionally |
| Best for most families? | Yes | Only in specific circumstances |
There's a hybrid approach — per capita at each generation (sometimes called "per capita with representation") — used by some states and in some trust documents. Under this method, all surviving members at the first generational level with living members share equally, and then the shares of deceased members are pooled and redistributed equally among the next generation.
Setup: Same family. Bob dies before you, leaving David and Emma. Alice also dies before you, leaving one child, Frank.
Result under per stirpes:
Result under per capita at each generation:
Notice the difference: under per stirpes, Frank gets more than David or Emma because he's the only child in Alice's branch. Under per capita at each generation, all grandchildren share equally.
Pennsylvania's intestacy statute uses a modified per stirpes approach (technically called "representation" under 20 Pa.C.S. § 2104), but if you want per capita at each generation in your will or trust, it must be expressly stated.
The per stirpes vs. per capita distinction isn't just a will issue. It shows up on beneficiary designation forms for retirement accounts (401(k), IRA), life insurance policies, and payable-on-death bank accounts. These forms often ask you to choose — and many people check a box without understanding what they're selecting.
The stakes are high because beneficiary designations override your will. If your will says "per stirpes" but your IRA beneficiary form says "per capita" (or says nothing at all, which often defaults to per capita), the IRA follows the form — not the will.
For most families, per stirpes is the right choice. It ensures that if one of your children dies before you, their share passes to their children (your grandchildren) rather than being absorbed by your surviving children. It keeps each branch of the family whole.
Per capita makes sense only in narrow situations — for example, if you're leaving money to a group of friends or unrelated individuals where there's no "branch" to protect, or if you specifically want surviving members of a class to absorb a deceased member's share.
Per capita at each generation appeals to people who want to treat all grandchildren equally regardless of which branch they belong to. It's a reasonable choice, but it must be clearly expressed in the document — it's not a default anywhere in Pennsylvania law.
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