Per stirpes, per capita and representation, for Tennessee 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. Tennessee’s statutory method where representation is called for (Tenn. Code Ann. §§ 31-2-104(b)(1), 31-2-106).

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 Tennessee’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. Not Tennessee’s statutory default; a trust that wants it says so in its own words.

The same family tree can come out differently under different governing words — which is why the instrument controls. Tennessee’s intestacy statute reaches a trust only where the trust itself sends property to a person’s heirs or issue without saying how to divide it; 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 takes the entire intestate estate where no issue survives, and otherwise the greater of one-third or a child’s share (Tenn. Code Ann. § 31-2-104(a)). Tennessee also gives a surviving spouse an elective share measured by the length of the marriage — 10, 20, 30 or 40 percent of the net estate (Tenn. Code Ann. § 31-4-101(a)) — with a petition filed within nine months after the death (Tenn. Code Ann. § 31-4-102(a)); the amount is reduced by what passed to the spouse from the decedent’s gross estate (Tenn. Code Ann. § 31-4-101(c)) — questions this page explains and the calculator does not compute.