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

Sooner or later most trustees face the question: a beneficiary died before the settlor — who takes that share? The trust's own words control. Georgia's intestacy statute gives the children of a decedent equal shares, with the descendants of a deceased child taking, per stirpes, the share that child would have taken if in life (O.C.G.A. § 53-2-1(c)(3)) — a division that begins at the children's generation — and a surviving spouse shares equally with the children and never takes less than one-third (§ 53-2-1(c)(1)). A trust may say per stirpes, by representation or per capita at each generation, or define its own scheme. This page shows the arithmetic of each; it does not read any instrument.

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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. Georgia’s intestate statute divides this way among a decedent’s children (O.C.G.A. § 53-2-1(c)(3)), and many Georgia trusts use the words.

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 Georgia’s intestate default; a trust may adopt it by its 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 Georgia’s intestate default; a trust may adopt it by its words.

The same family tree can come out differently under different governing words — which is why the instrument controls. Georgia’s statute states the per stirpes division for an intestate estate (O.C.G.A. § 53-2-1); whether a particular trust’s “per stirpes”, “by representation” or “per capita” means one system or another is a question of the instrument’s own words, which a licensed Georgia attorney of your choosing can read with you.

Try the arithmetic yourself

Model a family shape — who is living, who left children — and see each system’s exact split. Two generations (children and grandchildren); this is the math of each rule, not a suggestion of which to use.

Child 1

Child 2

  • Grandchild 2.1

Child 3

  • Grandchild 3.1
  • Grandchild 3.2
Exact shares under each system for the family modeled above — the systems DIVERGE for this shape
PersonStrict per stirpes (GA default)Per capita w/ representationUPC per capita at each generation
Child 11/3 (33.3%)1/3 (33.3%)1/3 (33.3%)
Grandchild 2.11/3 (33.3%)1/3 (33.3%)2/9 (22.2%)
Grandchild 3.11/6 (16.7%)1/6 (16.7%)2/9 (22.2%)
Grandchild 3.21/6 (16.7%)1/6 (16.7%)2/9 (22.2%)

Arithmetic only — the exact fractions each rule produces for the shape you modeled, with Georgia’s default labeled as the per stirpes division O.C.G.A. § 53-2-1(c)(3) provides for an intestate estate. Not advice, and never a statement of which rule YOUR trust uses — the instrument’s own words decide that.

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