Which of the following represents a valid method of estate distribution where each child inherits a specific share?

The method of estate distribution that accurately represents children inheriting specific shares is known as "per stirpes." This approach ensures that if a child of the decedent is deceased, that child's share is passed on to their offspring, rather than being distributed equally among the living children. In a per stirpes distribution, the estate is divided into branches, and each branch represents one child and their descendants, securing the right of inheritance for each line of descent.

While "per capita" involves an equal division among all living heirs, it does not guarantee that shares will be allocated in line with family branches, which can lead to different outcomes compared to per stirpes. "Equal inheritance" suggests that each child would receive the same amount, without consideration of any deceased siblings and their descendants, which can overlook the distribution implications of a deceased child's share. "Decedent's preference" is not a recognized legal term in estate distribution and does not provide a clear mechanism for dividing an estate among heirs.

Understanding these distinctions is crucial in the field of estate planning, as it affects how legacies are managed and how the estate is ultimately divided among heirs.