A last will and testament is a legal document outlining an individual's wishes regarding final disposition of all assets. It often also describes the deceased person's desired regarding burial, cremation, or other funeral proceedings. Frequently, individuals write a will that includes gifts to specific persons, organizations or causes that are meaningful to them. If a person has minor children, a preferred guardian such as a sibling or other close relative may be listed. This way, if both parents are deceased, the children are less likely to be placed in foster care.

Occasionally, a person will attempt to write someone out of their last will and testament. This might occur when a parent is estranged from a child or a spouse. Cutting a child off completely from an inheritance can lead to a will being contested in some jurisdictions. Even a nominal "token" gift to each child can make it less likely that such a claim will prevail. All 50 states frown on the practice of disinheriting a spouse. If a person leaves less than one half of his/her estate to a surviving spouse, this decision may be overturned by the court. If a couple is legally divorced and a final divorce settlement has been reached, this rule does not apply.