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Per stirpes (/ p ɜːr ˈ s t ɜːr p iː z /; "by roots" or "by stock") [1] [a] is a legal term from Latin, used in the law of inheritance and estates.An estate of a decedent is distributed per stirpes if each branch of the family is to receive an equal share of an estate in accordance with their deceased ancestor's share. [3]
Issue typically means a person's lineal descendants—all genetic descendants of a person, regardless of degree. [1] Issue is a narrower category than heirs, which includes spouses, and collaterals (siblings, cousins, aunts, and uncles). [2] This meaning of issue arises most often in wills and trusts. [3]
The word pedigree is a corruption of the Anglo-Norman French pé de grue or "crane's foot", either because the typical lines and split lines (each split leading to different offspring of the one parent line) resemble the thin leg and foot of a crane [3] or because such a mark was used to denote succession in pedigree charts.
A lineal or direct descendant, in legal usage, is a blood relative in the direct line of descent – the children, grandchildren, great-grandchildren, etc. of a person.In a legal procedure sense, lineal descent refers to the acquisition of estate by inheritance by parent from grandparent and by child from parent, whereas collateral descent refers to the acquisition of estate or real property ...
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Ahnentafel, also known as the Eytzinger Method, Sosa Method, and Sosa-Stradonitz Method, allows for the numbering of ancestors beginning with a descendant. This system allows one to derive an ancestor's number without compiling the complete list, and allows one to derive an ancestor's relationship based on their number.
Two stirpes. C is a stirpes, as he is a surviving descendant of A. D is a stirpes, because he is survived by a descendant. In other words, although D and H are both deceased, D is survived by his grandchild; therefore it is D who is the stirpes, not I. If B is unworthy to inherit, or if he chooses not to, F and G may represent B in order to ...
You'll file Form 941 quarterly to report employee federal withholdings.