Commentary on Unequal Inheritance Shares

From time to time students complain about the math involved in computing beneficiary interests in Estates and Trusts courses: “But I came to law school because I can’t ‘do’ math!” A probate practice requires math whether one is determining distribution shares, providing an accounting, or even computing attorney’s fees. Somewhat problematic is the computation of “double shares” and “half shares.” Even though the statutory use of half shares for half-blood siblings remains only in five states, the need for understanding an easy method for computing unequal shares exists when a testator requires double share distribution under Shariah law or under Jewish law. Using unequal shares may also be advantageous when the testator wants two sets of persons to receive proportionally unequal shares as individuals instead of receiving shares as part of a class.