A document a person creates to express his or her
legal wishes for the disposition of his or her
assets and liabilities upon death is called a will.
Under State law a will must contain certain
provisions and statements, and the maker's signature
must be witnessed by two disinterested parties.
(see
Legal Kits)
Under common law, which is the basis of the U.S.
legal system, an individual has the right to determine
what happens to his or her assets after death.
In many parts of the world an individual has little
say over the way his or her estate will be handled.
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