hen a person dies without a will, intestate, their estate will be distributed according to the controlling state’s laws of intestacy.
- Per Stirpes. According to this manner of distribution, the estate is divided into equal shares, with one share allocated to each living child of the decedent and one to each predeceased child who has descendants living at the decedent’s death. Thus, the initial division of the estate occurs at the level of the decedent’s children, regardless of whether any of them survive the decedent.>
- Per Capita. According to this manner of distribution, the initial division into equal shares, occurs at the nearest generation of descendants which has a member living at the decedent’s death. Here, unlike in a per stirpes system, the initial distribution depends on the heirs surviving the decedent.