The purpose of this study was to contribute to a more complete understanding of the family inheritance experience by exploring the perspectives of beneficiaries. This qualitative study aimed to describe and discuss how individuals' sibling relationships were impacted following the distribution process of an inheritance that was intended to be equally distributed. Eight individuals participated in semi-structured interviews, with areas of inquiry covering perceptions of challenges and benefits of the distribution process, fairness of the outcome of distribution among siblings, and the impact the process has had on their sibling relationships. The data was analyzed using transcendental phenomenology. Findings suggest families experience varying degrees of conflict during inheritance distributions, but not all conflict was devastating to the relationships following the distributions. Specific relational aspects were identified in contributing to the level of satisfaction of the distribution, which subsequently affected their relationships afterward. Additionally, the handling of conflict and efforts to repair relational strains significantly contribute to relational outcomes following the distribution. The majority of participants reported stronger relationships following the inheritance distribution. The findings provide a foundation for further research to explore beneficiary's experiences of receiving an inheritance within multi-child families. / Master of Science

La subordination financière est l’établissement d’une hiérarchie entre créanciers. Avant une procédure de répartition, cet ordre entre créances est mis en place à l’aide d’échéances différentes et de stipulations particulières (blocage des paiements). Après les répartitions, ce classement peut être créé par la suppression de l’égalité entre créanciers. Celle-ci est tantôt légale (droit de préférence), tantôt volontaire (déclassement) et s’assimile dans ce cas à une renonciation. Au terme de cette hiérarchie, certains créanciers seront payés en dernier, les créanciers résiduels. Le financement des sociétés est décrit par la distinction entre les associés et les créanciers. Devant la faiblesse de cette division, la doctrine a proposé les fonds propres. Ce concept est redéfini en mettant l’accent sur la subordination, qui fait clairement apparaître la qualité de créancier résiduel de l’associé. Il conduit à une nouvelle lecture du financement de la société, qui est transdisciplinaire / Financial subordination establishes a hierarchy between creditors. This degree is implemented through the legal or intentional suppression of creditors’ right to equal distributions in the bankruptcy proceedings. When it is a priority claim, this loss is imposed on creditors by law. When it is a subordinated claim, creditors accept to waive their right to equal distributions. In both cases, some creditors will be paid only after the full payment of others. Those are called residual creditors.Corporation financing is based upon a division between owner and lender. Traditionally, the former puts money into the business through legal capital while the latter grants loans. As this view no longer depicts the reality of corporation financing, the French jurisprudence tried to replace it with the concept of equity, which is broader than the legal capital. In this work, equity is redefined in setting in its core financial subordination, which clearly shows why a shareholder is a residual claimant. This new definition of equity, which is shared by other disciplines outside law gives a different approach to the financing of companies under French law