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Last wills and testaments are documents created by testators to express their desires after death, serving as exceptions to the rule that gifts must be made by living donors. Wills facilitate posthumous gifts and can establish family trusts, support tax planning, and appoint guardians for minors. This presentation covers common provisions found in wills, their purposes, and considerations for their inclusion. The central function of a will is the gift of property, which can be designated to individuals or groups, with contingent beneficiaries named in case initial beneficiaries predecease the testator. Gifts of real property are referred to as devises, while personal property gifts are known as bequests, with no significant legal distinction between the two.