In Wisconsin, “per capita” is a method of distributing an estate in which each living person in the designated class receives an equal share, without creating family “branches” as in per stirpes. Under per capita distribution, shares are divided equally among all living members of the same generation, and the descendants of a deceased member do not automatically take that person’s portion by representation. This approach contrasts with Wisconsin’s default per stirpes system, where a deceased beneficiary’s share passes down their lineal line; per capita treats all living class members equally regardless of lineage and does not pass shares through deceased ancestors unless a governing instrument expressly provides otherwise. In short, per capita means equal shares to the living persons in the class, with no branch-based inheritance structure.
If you would like to discuss this matter more thoroughly, please reach out to our Madison Wisconsin Estate Planning attorneys. We are here to help!