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You may not actually be able to distribute all of your assets as you see fit, based on certain state laws and prior legal arrangements. You should consider previous legal contracts you have entered, and whether you live in a common law or community property state.  In common law states, anything with only your name on the deed, registration papers or other title documentation is yours to bequeath. In community property states, 50 percent of all accumulations during a marriage legally belong to a spouse, and a will can't supersede that. There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Alaska also allows couple to opt into a community property system if the couple so chooses.  Other legal documents, such as pre-nuptial or ante-nuptial agreements and living trusts, can also affect what you can legally bequeath in your will. Examine any previous legal documents and the laws in your state to determine if they affect how you can distribute your assets. State the way in which your assets will be divided among people using percentages, which should add up to 100 percent.  For example, one line might read: To my mother, Barbara Smith, I bequeath five (5) percent. Wills that “unnaturally dispose” of the testator’s assets should always be overseen by an attorney. Unnatural disposition includes cutting your family out of the will, giving all of your assets to someone that is not in your family if you have living family members and giving your assets to someone that you have not known for very long. If you want a beneficiary to receive a specific asset, you may state that as well. Then that particular asset will not be included in the percentages of your estate (the remainder) that is divided among other beneficiaries.  For example, one line may read: “To Barbara Smith, I give my house at 123 Cherry Lane, and to Chauncey Gardner, I give 50 percent of the remainder.” Make sure that you are as specific as possible with your disposition. Include any addresses of real estate, descriptions of any personal property and full names of beneficiaries. Include statements that clearly explain who gets a beneficiary's gift if that person dies before you.  For example: “To my mother, Barbara Smith, I bequeath five (5) percent should she survive me; otherwise the share of Barbara Smith shall pass instead to Chauncey Gardner should he survive Barbara Smith and myself.” If you want a deceased beneficiary's gift to just go back into the pot and be divided among your living beneficiaries in shares proportionate to what you provided for them, you can use conditional language such as: “To my mother, Barbara Smith, I bequeath five (5) percent should she survive me.” If you do not name an alternate to specifically receive Barbara's gift, her gift will "lapse" and go back into the pot. Your will should designate who will serve as the guardian to any minor children, if applicable, in the event of your death. You can also include conditional gifts in your will that are contingent upon something.  For example: you can condition a gift on the beneficiary graduating from college, but you can't condition a gift on the beneficiary marrying a certain person that you want him/her to marry. If the conditions specified as a prerequisite to receiving the gift are against any other laws, the court will not enforce them. You may choose to stipulate how your remains should be handled, where you will be buried, and how your funeral will be paid for. For example: “I direct that on my death my remains shall … ”

Summary:
Determine the assets you can legally bequeath. State the division of your assets. Specify distribution of particular assets. Include provisions for beneficiaries dying before you. Designate a guardian to minor children. Allocate conditional gifts. Make special requests.