A Will is a legal document that provides for the distribution of property owned solely by you at the time of your death in any manner you choose—subject (in Maryland and many other states) to laws that prevent disinheriting a spouse. A Will does not govern assets that pass outside of probate – jointly owned property, life insurance, or IRAs, for example – that have survivorship provisions or beneficiary designations, if the designations are not to your estate. Wills can be drafted to accomplish a wide range of tax objectives and provisions for family members. A simple Will generally provides for outright distribution to beneficiaries. A Will also can be used to establish testamentary trusts to provide property management, creditor protection, or tax planning for surviving spouses, children, or other beneficiaries. A Will can be used to tailor bequests to charities. A Pour-Over Will is used in conjunction with a Revocable Living Trust. A Will is the best place to designate a guardian for a minor child (if the other parent does not survive you), exercise powers of appointment, authorize the payment of funeral expenses above the statutory limit, name your Personal Representative (Executor), and eliminate the need for a bond.