In the context of Probate and Estate Administration, "per capita" is a term that refers to equally Distributing a deceased person's Assets among Beneficiaries or Heirs. It literally means "by the head" or "by each individual."
When assets are distributed per capita, each beneficiary or heir receives the same share of a deceased person's Estate, regardless of their relationship. In other words, all individuals who are entitled to a share of the estate receive an equal portion.
For example, let's say a deceased person leaves behind an estate of $100,000 and three beneficiaries: A, B, and C. If the estate is to be "distributed per capita," each beneficiary would receive one-third of the estate, or $33,333.33 (rounded to the nearest cent).
This method of distribution is in contrast to Per Stirpes, the method of distributing an estate in which a group of people receive a share as if they were one person.
Therefore it's best to consult with an Estate Attorney to ensure that wishes are carried out correctly.