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Last wills and Testaments are documents executed by testators that set forth their wishes upon death. The will is an exception to the rule that gifts must be completed by living donors. Wills can accomplish transfer of gifts, set up family trusts, support tax planning, and appoint guardians for minor children. Gift of property is central in wills and can be directed to individuals or classes of people. Contingent beneficiaries may be named in case initial beneficiaries die before the testator. Gifts of real property in wills are devises, while personal property gifts are bequests. There is little legal difference between the two.
