Wills are typically made up of a bequest that describes to whom assets should be distributed, such as a spouse, brother or grandchild. Beyond this, a will may also provide some specific instructions about dividing up property and to whom.

A will oftentimes has specific requests like wanting your motorcycle to go to a friend or having your items donated to a charity. Additions to wills, known as letters of instruction, can be created for items that might not merit inclusion in a will, but nonetheless need to be distributed. These letters, which can be very detailed, might arrange for the disposal of old files, instructions for tasks like the upkeep of a home or what to do with a loyal canine companion.

Take note that letters of instruction are not legal documents so, items of personal importance or high value should only be included in a will. The person making a will is called the testator. Those specifically receiving items stated in the will are called beneficiaries.

On a side note, the term "heir" actually applies to those who inherit an estate when no will exists. When a testator creates a will, he names an executor to handle all the administrative aspects of the will. The executor's primary responsibility is to ensure that the will is executed based on the wishes of the testator and that the items named in the will are correctly distributed to the beneficiaries. Executors might also oversee things like the paying of taxes on an estate. The executor is commonly an attorney or someone who is not named as a beneficiary in the will.