Living wills offer individuals a way to dictate the terms of any end of life care they wish to receive or have withheld. Generally, the type of issues covered include whether or not to resuscitate if it is likely that brain damage has occurred. Long term tube feeding and the use of assistive breathing equipment may also be addressed. Typically, palliative care that may be given to provide pain relief and comfort but is not actually designed to treat a condition will be included as permissible.

The goal of a living will is to provide a dignified passing for those who are ready to die. Living wills can make it easier for family members to know and understand an individual's final wishes. However, this type of document should never be created under any type of coercion. For example, a person should not be encouraged by medical staff or family members to refuse potentially lifesaving treatment simply to save money. A living will is not a binding agreement on the person making it. The specific course of treatment can be altered at any time if the person changes his/her mind.