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Last wills and testaments are documents created by testators to express their wishes after death. They allow for gifts to be made posthumously, which is an exception to the general rule that gifts require living donors. Wills serve various purposes beyond gift transfer, including establishing family trusts, supporting tax planning, and appointing guardians for minor children. This presentation covers common provisions in wills, their purposes, and inclusion considerations. The primary function of a will is the gift of property, which can be directed to individuals or classes of people, with contingent beneficiaries named in case primary beneficiaries predecease the testator. Gifts of real property are called devises, while personal property gifts are termed bequests.