Business / Taxes / Per Stirpes: Per stirpes is the legal term for transferring the assets of your estate to your children and their descendants. With a per stirpes distribution, each of your children who is named as a beneficiary is entitled to an equal share. If one of your children is no longer alive, that person’s children or children’s children divide his or her share. For example, if you had two children each of whom had two children and one of your children died before you did, under a per stirpes bequest, your surviving child would receive 50% of your estate and the children of your deceased child would each receive 25%.
Science / Chemistry / Permanganate: Permanganate ion (mno4-) is a powerful oxidizing agent used in chemical analysis and water treatment. The ion has an intense purple color. MORE
Business / Agriculture / Permanent Vegetative Cover: Trees, or perennial grasses, legumes, or shrubs with an expected life span of at least 5 years. Permanent cover is required on cropland entered into the Conservation Reserve Program. MORE