The person creating a Will is known as the “testator.” As most people understand, the purpose of a Will is to provide written instructions as to the division and distribution of assets following death. The Will also names people to settle the Testator’s affairs upon his death and to serve as either trustees or guardians for his children or loved ones after death.

At the time that the Will is created, the Testator must 1) have the proper capacity (ability to understand his decisions), 2) have the intent to create a Will, 3) sign and date the Will in the presence of two witnesses, and 4) never subsequently revoke the Will. If each of these elements is satisfied, then the Will is a valid document to control the disposition of the Testator’s estate.

Under a Will, the Testator can lay out a variety of methods for the division of his estate. For instance, he can leave gifts of certain dollar amounts to various individuals or institutions, or he can divide his estate into percentages or shares.

A well-drafted Will should be type-written, signed by the Testator in the presence of two witnesses, and it should also include a Self-Proving Affidavit signed by the Testator, his two witnesses, and a notary. The Self-Proving Affidavit is an affidavit attached to the Will wherein the Testator and his witnesses swear to the fact that the Testator signed the Will in the presence of the witnesses and that he intended it to be his Will and had the required capacity to create a Will. The affidavit also confirms that each of the witnesses was over the age of 14 at the time they signed the Will and that they saw each other sign the Will.

Although a Simple Will typically does not include any provisions targeted to eliminate estate taxes, it typically will include provisions related to guardians for minor children and also trusts for either minor children or incapacitated adults.