A last will and testament is a document in which, upon a persons death, arranges for the distribution of all their possessions. With a will, you can determine who gets what, regardless of whether it be family, friends or a charitable organization. Without a will, property goes to the spouse first, then the children next, finally to their descendants. When a person dies, an executor is named in a probate proceeding. This is a person who is going to carry out the provisions in the will. To avoid probate  proceedings people can do a living trust while still alive. Here, the person transfers ownership of their property to beneficiaries named in the trust. Even though wills are simple to create, in the United States, nearly half of all Americans will die without ever making a will.