In simplistic terms, a will is a document whereby an individual designates the individuals, charities or other entities who will receive his property upon death, who will manage his estate (in Florida known as the Personal Representative) and can include other provisions such as how a trustee under a trust created pursuant to the will should manage the trust’s property, who should be appointed guardian over any minor children and even may contain wishes concerning funeral arrangements. If a person dies intestate in Florida without having prepared a will (intestate) Florida Statute 732.102 will determine the manner and persons to whom the individual’s property is distributed. This may or may not be consistent with how you would have devised your property had you left a properly executed will. If there is property of the decedent that has not passed by operation of law (like a joint tenancy of bank accounts, contains a beneficiary designation or that has been titled in the name of a trust or other entity (an LLC or partnership) a probate proceeding will have to be instituted and the property will be distributed according to the terms of the decedent’s will if one exists or via the intestacy statute. A properly drafted will remains an integral part of any estate plan. With the advent of the popularity of revocable trusts, wills are now often considered secondary or insignificant. However, even if probate avoidance is your main concern and goal, and even if you have successfully removed most of your assets out of the probate estate, either through titling property jointly, using beneficiary designations on bank or brokerage accounts, and life insurance plans, and/or through revocable trust planning, a will serves as a necessary back-up document. Even with a revocable trust, a will should be drafted that pours you estate assets over into the trust to be distributed in accordance with the terms of the trust in case you have neglected to properly transfer property into the trust as planned. Estate planning utilizing wills can take many shapes. Wills can include provisions for the creation of testamentary trusts in the event you have minor or disabled children, or in the event a potential heir has judgment creditors or is too unsophisticated financially to handle receiving an inheritance all at once. Additionally, to adapt to constantly changing federal laws regarding taxation of estates and trusts, wills can be drafted with flexibility in order to best maximize estate and income tax savings for your family or other beneficiaries of your estate. While it is easy to buy self-help will forms online, it takes a thorough understanding of many facets of Florida law and federal income and estate tax laws to include the proper provisions in in the will. A review of how the client’s assets are titled must be performed in order to ensure sure provisions of the will are not undermined by other property laws which will take precedence over contrary provisions contained in the will. A simple example would be property owned as joint tenants with rights of survivorship. Making things more complicate are constitutional and statutory provisions such as the restraint on the devise of the homestead if the decedent is survived by a spouse or minor child, elective share rights, and rights afforded pretermitted children and spouses. To properly draft a will that carries out your wishes, a full picture must be grasped. These rules are often confusing, even for attorneys in the field who study them constantly.