The method of dividing an intestate estate where an equal share is given to each member of a class or group of individuals, all of whom stand in equal degree of kinship to the decedent. The opposite of this form of distribution would be per stirpes distribution.

If there are two or more primary beneficiaries and each has children, it is important to specify in the will whether the children of each prime beneficiary are simply to take their parent's share, divided equally among the children of that particular parent, or whether all of the children of all of the deceased prime beneficiaries are to share equally in the combined shares of their deceased parents. The first is known as a per stirpes distribution; the latter is called a per capita distribution.

The following example illustrates how each works: The remainder of the estate is to go to A and B in equal shares and, if either or both die before the testator, then to their children living per stirpes. A and B both die before T. A has one child, C, and B has two, D and E. C gets half of the residue. D and E each get one quarter. If a per capita distribution were called for, then C, D and E would each get one-third.