Modifications
At least in one state, New York, a statute modified this definition. Under New York law, the number of branches is determined by reference to the generation nearest the testator which has a surviving descendant. Thus, in the first example, if C and D also are already dead, and each left one child, named (respectively and appropriately) C1 and D1, then each of B1, B2, C1 and D1 would receive one quarter of the estate. This method is actually applied by the states of Alaska, Arizona, Colorado, Hawaii, Maine, Michigan, New Jersey, New Mexico, New York, North Carolina, Oklahoma, Utah, and West Virginia.
Texas also uses this 'modified' version of per stirpes distribution. Although the caption of Texas Probate Code ยง43 contains the phrase 'per stirpes,' the distribution method described is actually what is known as "per capita with representation." The distribution method for New York (based on the description above) would also be called "per capita with representation."
Read more about this topic: Per Stirpes