'Right of Representation' distribution under a will means that the children of the beneficiary stand in for any beneficiary who predeceased the testator. It is also referred to as 'Per Stirpes" distribution. If the testator wants the legacies provided in the will to be distributed by right of representation it must be clearly stated in the will.
For example, suppose William died and in his will he left all his estate to his two children, Judith and Elizabeth per stirpes. At the time of William's death Elizabeth had already died leaving two children. William's estate would be divided in half and one-half would go to Judith and one-half would be divided between Elizabeth's children.
Suppose William died with no children and left his estate to two of his three sisters per stirpes. If one sister had predeceased William, her share would automatically go to her own children.
If the right of representation is not set up in the will and a beneficiary has predeceased the testator the gift would lapse and become a part of the residuary estate. Generally, if no residuary beneficiaries are named then that part of the estate would be distributed according to the state laws of intestacy. You can check the laws of your state at the related question link provided below.
Representation
Request union representation
Request union representation
One can find more information on IRS Taxpayer Representation on the IRS website, in the section titled 'Taxpayer Rights'. In this section it describes the right one has as a taxpayer, including the right to representation.
Union Representation
the right way
The right spelling is "mannequin" : representation of a human being.
colonists believed that since the government had no representative they had no right to tax them. Their rallying cry was "NO TAXATION WITHOUT REPRESENTATION!!"
The Representation of the People Act
Effective representation and a trial by jury.
yes, it is true.
Taxation without representation.