Per Stirpes

Per Stirpes: Meaning and Use in Estate Planning

Definition

Per stirpes is a legal phrase (Latin for “by branch” or “by roots”) used in wills and beneficiary designations to specify who inherits a beneficiary’s share if that beneficiary dies before the person who created the will (the testator). When a gift is made “per stirpes,” a predeceased beneficiary’s share passes down the family branch to that beneficiary’s descendants rather than being redistributed among the surviving beneficiaries.

Key takeaways

• Per stirpes directs a deceased beneficiary’s share to their direct descendants (children, grandchildren, etc.).
• Spouses are not included by virtue of a per stirpes provision unless they are a direct descendant.
• An alternative is per capita, which divides assets equally among surviving beneficiaries rather than by family branches.
• Wording matters; consult local law or an estate lawyer because jurisdictions can define these terms differently.

How per stirpes works

A per stirpes distribution treats each primary beneficiary as a branch. If a branch’s primary beneficiary dies before the testator, that branch’s share is divided equally among the descendants of that beneficiary. Typical uses include wills and retirement account beneficiary designations.

Common phrasing:
* “To my descendants, per stirpes.”
* “To [name], and to [name]’s descendants, per stirpes.”

It’s usually best to name a single person or clearly defined group and include the word “descendants” or “issue” to make intentions clear.

Per stirpes vs. Per capita

• Per stirpes: The estate is divided by family branches. A deceased beneficiary’s descendants inherit that branch’s share.
• Per capita: The estate is divided equally among the surviving beneficiaries (by head). If one beneficiary predeceases the testator, their share is redistributed among the surviving beneficiaries rather than passing to their descendants.

Which is preferable depends on family structure and the testator’s wishes.

Example

Maria has two children, Flora and Shauna, and her will states her estate goes to her children per stirpes, each receiving half.
* If both children survive Maria: Flora and Shauna each receive 50%.
If Flora predeceases Maria and Flora has two children: Shauna receives 50%; Flora’s two children split the other 50% (25% each).
If Flora survives but Shauna and Shauna’s child predecease Maria: Flora receives 50%; Shauna’s branch share is split among Shauna’s descendants (if any), or otherwise handled according to the will or applicable law.

Practical tips

• Use clear language: name beneficiaries and include “descendants” or “per stirpes” to reflect your intent.
• Consider whether you want assets to stay in each branch (per stirpes) or be shared equally among surviving beneficiaries (per capita).
• Review beneficiary designations on accounts (IRAs, life insurance) — these override a will.
• Consult an estate planning attorney familiar with your state’s rules to ensure the provision performs as intended.

Sources

Primary legal references commonly used to interpret these concepts include state probate laws and resources such as the Legal Information Institute and materials from bar associations.