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      LAST WILL & TESTAMENT Wills 
      are typically made up of a bequest that describes to whom assets should be 
      distributed, such as a spouse, brother or grandchild. Beyond this, a will 
      may also provide some specific instructions about dividing up property and 
      to whom. A will oftentimes has specific requests like wanting your 
      motorcycle to go to a friend or having your items donated to a charity. 
      Additions to wills, known as letters of instruction, can be created for 
      items that might not merit inclusion in a will, but nonetheless need to be 
      distributed. These letters, which can be very detailed, might arrange for 
      the disposal of old files, instructions for tasks like the upkeep of a 
      home or what to do with a loyal canine companion.  
      Take note that letters of instruction are 
      not legal documents so, items of personal importance or high value should 
      only be included in a will. The person making a will is called the 
      testator. Those specifically receiving items stated in the will are called 
      beneficiaries. On a side note, the term "heir" actually applies to those 
      who inherit an estate when no will exists. When a testator creates a will, 
      he names an executor to handle all the administrative aspects of the will. 
      The executor's primary responsibility is to ensure that the will is 
      executed based on the wishes of the testator and that the items named in 
      the will are correctly distributed to the beneficiaries. Executors might 
      also oversee things like the paying of taxes on an estate. The executor is 
      commonly an attorney or someone who is not named as a beneficiary in the 
      will.  
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