A Last Will and Testament is an essential part of any estate plan. If you die without a will, Pennsylvania law determines who your beneficiaries are and how your probate assets get divided. Also, the court will determine who handles the administration of your estate. If you do not want the Commonwealth of Pennsylvania to determine your beneficiaries and how your estate is to be distributed, then you must execute a will conforming to Pennsylvania law. A will is a written document that specifies how and to whom you want your assets distributed after you are deceased. Also, if you have minor children, your will should appoint a guardian for your child in the event of your death.