Use: Enter the total number of deceased primary heirs that have at least one living child, grandchild, or great-grandchild, followed by the total estate value to be divided among these deceased heirs.  The Per Capita Calculator™ will begin asking for for each deceased heir' s family information.

Result Amounts: When you have entered all relations, the right column shows the dollar amount given to each living grandchild and each living great-grandchild.  The great-great-grandchild level shows the amount given to each living great-great-grandchild and to each deceased great-great-grandchild for distribution to that great-great-grandchild's issue in a continued per stirpes distribution.

Although a real-life distribution would rarely extend to a great-great-great-grandchild, if you are interested in seeing the division of a great-great-grandchild's share, simply copy the dollar amount that represents the great-great-grandchild's share (the number from the right column), reset the calculator, enter a '1' for the deceased heirs with living issue, and paste the great-great-grandchild's share as the total estate value to be divided.

Note:  Any question asking for " Deceased children" only includes those deceased who have at least one living child, grandchild, or great-grandchild. Do not include any deceased child without at least one living child, grandchild, or great-child will not be included in the number you enter.
Current file size limitations restrict the deceased values to five at the child and grandchild levels.  The great-grandchild levels do not have any limitations.  The number of living heirs at any level is also unlimited.

This program is designed for use with Internet Explorer.  The table columns may not be aligned in other browsers.