Per Stirpes or Per Capita?

In the context of Nebraska law, the terms "per stirpes" and "per capita" refer to different methods of distributing a decedent's estate among beneficiaries. Per capita distribution is an equal division of the property to be divided among the beneficiaries, with each beneficiary receiving the same share as each of the others. This method of distribution does not take into account the intermediate course of descent from the ancestor. In other words, each beneficiary receives an equal share, regardless of their degree of kinship to the decedent.

On the other hand, per stirpes distribution is a division of the property with reference to the intermediate course of descent from the ancestor. This means that each beneficiary receives a share in the property to be distributed, not necessarily equal, but the proper fraction of the fraction to which the person through whom he claims from the ancestor would have been entitled. Essentially, this method of distribution takes into account the family lineage and the degree of kinship to the decedent, and the shares are distributed accordingly. . It's important to note that the method of distribution used will depend on the specific language and intent expressed in the decedent's will or trust.