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In this 2 Minute Tuesday tutorial, the topic of discussion is pour-over wills. The host invites viewers to subscribe to the channel and shares that the inspiration for the episode came from a call about the difference between pour-over wills and last wills. A pour-over will is typically used by individuals who have a revocable living trust, serving as a safety net to ensure that any assets not included in the trust are transferred into it after death. The primary purpose of a pour-over will is to help avoid the probate process, which is a common concern for those looking to simplify estate management for their families.