Per Capita, Per Capita at Each Generation

The method of distributing estate assets for every surviving heir in the same generation to inherit the same proportion of the total assets. For example, if a decedent’s assets begins equally divided amongst their children. If a child of the decedent passes away before the decedent, the assets allocated to that child are re-allocated to a pool and equally allocated amongst the entire pool of grandchildren whom parents predeceased the decedent. In Latin, this means “by head.”