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In this video, estate planning attorney Paul Rabale discusses 26 provisions to consider including in a last will and testament. He references a previous popular video about eight things to exclude from a will and emphasizes the importance of carefully considering what to include. While acknowledging that 26 provisions may seem excessive, he points out that a simpler approach might not account for unforeseen changes that can arise over long periods. Ultimately, he aims to guide viewers in creating a comprehensive will that addresses potential future issues.