75-2-709 - Definitions -- Representation -- Per capita at each generation -- Per stirpes.
75-2-709. Definitions -- Representation -- Per capita at each generation -- Perstirpes.
(1) As used in this section:
(a) "Deceased child" or "deceased descendant" means a child or a descendant who eitherpredeceased the distribution date or is considered to have predeceased the distribution date underSection 75-2-702.
(b) "Distribution date," with respect to an interest, means the time when the interest is totake effect in possession or enjoyment. The distribution date need not occur at the beginning orend of a calendar day, but can occur at a time during the course of a day.
(c) "Surviving ancestor," "surviving child," or "surviving descendant" means an ancestor,a child, or a descendant who neither predeceased the distribution date nor is considered to havepredeceased the distribution date under Section 75-2-702.
(2) If an applicable statute or a governing instrument calls for property to be distributed or taken "per capita at each generation," the property is divided into as many equal shares as thereare:
(a) surviving descendants in the generation nearest to the designated ancestor whichcontains one or more surviving descendants; and
(b) deceased descendants in the same generation who left surviving descendants, if any. Each surviving descendant in the nearest generation is allocated one share. The remaining shares,if any, are combined and then divided in the same manner among the surviving descendants of thedeceased descendants as if the surviving descendants who were allocated a share and theirsurviving descendants had predeceased the distribution date.
(3) If a governing instrument calls for property to be distributed or taken "per stirpes," "byrepresentation," or "by right of representation," the property is divided into as many equal sharesas there are:
(a) surviving children of the designated ancestor; and
(b) deceased children who left surviving descendants. Each surviving child, if any, isallocated one share. The share of each deceased child with surviving descendants is divided inthe same manner, with subdivision repeating at each succeeding generation until the property isfully allocated among surviving descendants.
(4) For the purposes of Subsections (2) and (3), an individual who is deceased and left nosurviving descendant is disregarded, and an individual who leaves a surviving ancestor who is adescendant of the designated ancestor is not entitled to a share.
Enacted by Chapter 39, 1998 General Session