Per Capita

What happens if one of my beneficiaries dies before me in a per capita distribution?

In a per capita distribution, if one beneficiary dies before you, their share typically doesn't pass to their children or heirs. Instead, the remaining living beneficiaries split the entire inheritance equally among themselves. For example, if you leave assets to three children per capita and one predeceases you, the two surviving children would each receive half of the total inheritance rather than one-third. This differs from per stirpes distribution, where a deceased beneficiary's share would pass to their descendants.