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Stirpes

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STIRPES, descents. The root, stem, or stock of a tree. Figuratively, it signifies, in law, that person from whom a family is descended, and also the kindred or family.
     2. It is chiefly used in estimating the several interests of the different kindred, in the distribution of an intestate's estate. 2 Bl. Com. 517 and vide Descent; Line.



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The principal would be distributable per stirpes among her issue 21 years after the death of the last of the six of her seven children living at the time of the donor's death.
Significant recent developments in estate planning by Carlson, David K. / The Tax Adviser
On the last primary beneficiary's death, the trust principal was distributable to the settlor's grandchildren per stirpes.
Significant recent developments in estate planning by Carlson, David K. / The Tax Adviser
In each instance, a single trust existed for the benefit of a child, with the remainder distributable among the creator's grandchildren per stirpes.
Significant recent developments in estate planning by Carlson, David K. / The Tax Adviser
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