Last wills are specific expressions of a person’s wishes. Wills are supposed to be written insurance that a testator’s (the person who executes a will) assets pass to whom the testator chooses. Most wills are predictable, benefiting a testator’s spouse or children. In most cases, administration of an estate is perfunctory, requiring marshaling all assets, settling liabilities, including taxes and making distributions in accordance with the will. If a person dies without a will, his or her assets are distributed in accordance with the intestacy laws.