A LAST WILL AND TESTAMENT

A person's Last Will and Testament details a person's final expression as to the distribution of their possessions, it provides guidance as to the appointment of any guardians of children and their property, addresses matters relating to the payment of debts and taxation and identifies one or more executor who will be responsible for administering the testator's estate upon death.  Should a person fail to publish a valid will, a decedent will be deemed to have died "intestate" and their estate will be distributed in accordance with the state's intestacy statute which directs distributions to the next surviving blood relatives.