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This tutorial explains how to write a last will and testament, which distributes a person's assets and liabilities after death. It provides access to last will templates for every state in various formats, including DocHub PDF, Microsoft Word, and rich text format. For simpler wills, using the fillable DocHub PDF format is recommended, while more complex wills should be downloaded in Microsoft Word. The video demonstrates filling out a sample will for "Johnny Appleseed" as a guide, emphasizing the need to complete the blanks accordingly with personal information and designations for asset distribution.