<Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (February 2017) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (February 2017) (Learn how and when to remove this template message) </Td> </Tr> <P> In many states of the United States, such as New York, a statute has modified this definition and utilizes a "Modern Per Stirpes" approach (or Per Capita with Right of Representation). Under the Modern Per Stirpes approach, 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 also utilized in the states of Alaska, Arizona, California, Colorado, Hawaii, Maine, Michigan, New Jersey, New Mexico, North Carolina, Ohio, Oklahoma, Pennsylvania, Utah, and West Virginia . </P>

Per capita with representation vs. per capita at each generation