Under the per capita method of distribution, an heir takes the share that his or her deceased parent would have been entitled to inherit.

Name: Under the per capita method of distribution, an heir takes the share that his or her deceased parent would have been entitled to inherit.
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Under the per capita method, each heir receives an equal share of the estate, regardless of their generational level, unlike the per stirpes method where heirs inherit the share their deceased parent would have received.

Under the Per Capita Method of Distribution, an Heir Takes