A Per Capita distribution differs from Per Stirpes. In a Per Capita distribution, your property is divided equally among all of your surviving descendants. You, as the estate owner, can name each beneficiary individually, or specify which group of your descendants (children, grandchildren, or both for example) will receive your assets. For example, if you specify that you want all of your children and grandchildren to split your estate, it will be distributed evenly among all of those people. If any of those beneficiaries are deceased at the time of your passing, their share is divided amongst your beneficiaries that are still living. This sounds simple, but keep in mind that at the time you specify your wishes, you may not know how many children or grandchildren you will have when you die. For this reason, it may not be possible to list your beneficiaries by name. It may also be difficult to specify exactly how much each person should receive since you may be unsure of how many people the estate will be split between and how much your estate will be worth.