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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 Calculator™ 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 Calculator™
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.
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Bob 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.
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.
(Try
The Per Stirpes Calculator™
to automatically distribute the share among the issue.)
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 Calculators™ 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 Calculators™ 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 Calculators™ are also
often interpreting much more information than is easily
evident. With these two facts, adding per stirpes
components to each individual Intestacy Calculator™ 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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