Per capita at each generation, per stirpes and representation, for Massachusetts trustees

The three systems, in one sentence each

Strict per stirpes — the division always begins at the children’s generation, one share per child living or deceased with descendants living; a deceased child’s share splits among that child’s own descendants. Not Massachusetts’s intestate default; a trust that uses the words is read on its own terms.

Per capita with representation — divide at the nearest generation with a surviving member: one share for each survivor there and for each deceased member who left descendants; a deceased member’s share passes down to that member’s own descendants. Not Massachusetts’s statutory default; a trust that wants it says so in its own words.

Per capita at each generation — divide at the nearest generation with survivors; the deceased members’ shares are combined and divided equally among the next generation’s takers, so equally-near relatives take equally. In Massachusetts this is the statutory method for an intestate estate passing to descendants (G.L. c. 190B, § 2-106(b); § 2-103(1)).

The same family tree can come out differently under different governing words — which is why the instrument controls. Massachusetts’s statute defines “per capita at each generation” for an intestate estate (G.L. c. 190B, § 2-106); a trust may define its own scheme or name alternate takers, and reading a particular instrument against the statute is licensed-attorney work. A surviving spouse’s intestate share depends on whether a parent of the decedent survives and whether every surviving descendant is also the spouse’s descendant (§ 2-102); Massachusetts has no community property of its own, and a surviving spouse’s waiver of a will and claim of a share is a separate question (G.L. c. 191, § 15).