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When you enter a
number of deceased heirs with living children that is greater than or equal to "2"
for a state that follows the strict per stirpes method of distribution at that level of relation, the
Intestacy CalculatorTM
simply calculates the share of each deceased heir.
In these circumstances, the answer notes the
amount that will be divided among each deceased heir's living children or
grandchildren. The same result is given when there is a combination
of living and deceased heirs at the same level of relation.
If, on the other
hand, you enter "0" as the number of living children and "1" deceased heir with living children, the Intestacy
CalculatorTM does
not have to be concerned with the initial division between the deceased
heirs, because the entire portion is given to the single deceased heir to
be divided among the issue of that single
deceased heir.
Strict Per Stirpes
The
strict per stirpes method of distribution divides the share of each
deceased heir among that deceased heir's living issue and that deceased
heir's deceased issue with living issue of their own.
The share of each 'secondary' deceased heir is
then further divided in the same manner among living issue and deceased
issue of that secondary heir. (The term "issue" refers to all of a
person's descendents, including children, grandchildren,
great-grandchildren, and so on.)
This method of division continues until a
level of relation is encountered in which there aren't any living issue or
any deceased issue with living issue.
Division Example
Suppose $200,000 is divided between two deceased heirs: "Alan" and
"Bob" giving each $100,000 to be divided between his respective heirs.
Alan has two children and Bob has four living children and one
deceased child with two living children.
To begin the per stirpes distribution,
each deceased heir's (Alan and Bob) living and deceased children are
counted. Without any deceased children, each of Alan's living
children receives an equal share of Alan's $100,000 or $50,000 each.
Bob, on the other hand, has four living
children and one deceased child. When it is known that Bob has a
deceased child, it must next be determined whether that deceased child
has any living or deceased children. Any deceased child without
living issue does not 'count' in the division.
Bob's deceased child has two living
children of his own, which means that the deceased child's share will
be divided among his two children.
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To distribute Bob's share, his $100,000 is
divided by five: the number of living children and the number deceased
children with living issue. Each of Bob's living children
receives a $20,000 share. Bob's two grandchildren by his one
deceased child will each receive a $10,000 share, which is the
deceased child's $20,000 share divided by the number of living
children.
Let the Per
Stirpes CalculatorTM
do the math for you.
Modified Per Stirpes
Certain states also follow a modified per stirpes method of distribution.
One modified method of distribution requires the estate to be divided
equally among the living and deceased issue (with living issue) at the
first level of relation that encounters a living member.
The Intestacy CalculatorsTM
for these states will determine the appropriate division among the issue
of multiple deceased heirs when there aren't any living heirs at the same
level of relation. For instance, Pennsylvania follows a modified per
stirpes system.
Another modified per stirpes distribution
takes the shares of all the deceased issue who belong to the same class
and combines them for an equal division among the issue of those deceased
issue. The Intestacy CalculatorsTM
for these states perform these calculations, as they are not required to
gather information with as great detail.
If you are interested in knowing which per
stirpes system is followed by your state, open the Interactive Summary of
Laws and choose "Deceased Heirs" from the Main Menu.
Program Design
As noted,
the per stripes distribution system goes on "forever" until it finds
someone who is entitled to the property, as briefly shown by the Alan and
Bob example.
The Intestacy CalculatorsTM
are also often interpreting much more information than is easily evident.
With these two facts, adding per stirpes components to each individual
Intestacy CalculatorTM
is too burdensome for the purpose of these versions, which are largely
intended to disprove many of the common misconceptions about intestacy.
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Per Stirpes CalculatorTM
The Per Stirpes CalculatorTM
determines the correct division of shares through the great-grandchild
level of relation from any level of deceased heir according to the
'strict' or traditional method of distribution.
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