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A last will is a legal document used to transfer assets after a person's death. The individual creating the will is called the testator or grantor, while those receiving assets are beneficiaries. Requirements for a valid will vary by state but generally include execution by a competent person, written format, and signatures from two witnesses in the presence of the testator. Testamentary capacity means the testator must be at least 18 years old and of sound mind, assessed at the time of signing. Competence is determined by the testator's understanding of the property involved, the beneficiaries, and the intended distribution plan. Subsequent incompetence does not invalidate the will.
