In a per stirpes distribution, how do descendants inherit?

In a per stirpes distribution, descendants inherit by dividing the deceased ancestor's share among them. This method of distribution is used to ensure that each branch of the family tree receives an equal portion of the estate, regardless of how many descendants are in that branch.

Under the per stirpes rule, if a parent passes away before the testator, that parent's share of the inheritance is divided among their children. For example, if an individual has three children and one of them has passed away, leaving two children of their own, the share that would have gone to the deceased child is equally divided between the two surviving grandchildren. Thus, it maintains the intention of the deceased to have their lineage receive an equivalent portion of the estate.

This method of distribution contrasts with an "equally among their generational level" approach, where each descendant at the same generational level would receive an equal share, potentially disregarding the branches of the family tree. In the context of a will, the instructions might dictate a different format of distribution, such as per capita, which would grant equal shares regardless of the generational branches, further highlighting the unique nature of per stirpes distributions.