The story begins in 1979 when Bjarne was conducting research at Bell Labs, primarily using C language. C language is powerful, but Bjarne felt it was "too hardcore"; managing complexity in large ...

Per stirpes is a legal stipulation that, should a beneficiary predecease the testator, the beneficiary's share of the inheritance will go to their heirs.

Trust beneficiaries usually pay taxes on distributions from a trust's income but not on distributions of the principal. Beneficiaries receive a K-1 tax form with details.