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last wills and Testaments are documents executed by testators that set forth their wishes upon death the will is fundamentally an exception to the rule that gifts must be completed by living donors wills are mechanisms by which gifts can be accomplished posthumously but the transfer of gifts is not the only task that wills can accomplish wills can set up family trusts support tax planning and even appoint guardians for minor children in this presentation well discuss some of the most common well provisions their purposes and the considerations that go into their inclusion in Wills the gift of property represents the central utility of the will gifts can be directed to individuals or classes of people and contingent beneficiaries of gifts may be named in the event that the initial beneficiaries died prior to the death of the testator gifts of real property in Wills are called devises well personal property gifts are called be quests though theres little legal difference between them