Each person’s will is a testimony of values held. It speaks of love and thoughtfulness as well as of careful provision.

If there is no will, the state must fill the void with a formula that may not provide as you wish for loved ones, and may also convey far less than the caring message a will can speak. Careful planning, including thoughtful preparation of a will that fully expresses your wishes, can provide for the people and the causes to which your life is devoted.

Don’t leave matters to chance and fail to draw a will. If you do, a greater than necessary amount of your assets may go to state and federal governments in taxes, and your remaining assets may go to individuals other than those loved ones whom you would prefer to benefit. The guardianship of minor children is also left for the laws of the state to determine.

Most of us have worked long and hard to provide well for our loved ones. It seems a shame, therefore, to neglect the ultimate means of sharing our concern — the making of an appropriate will.

Good planning requires that a will be part of a total estate plan. Rising property values, growth of many investments, and the very considerable life insurance held by so many, as well as recently enacted tax laws, require that planning look far into the future.

For example, even though a surviving spouse may now receive all of an estate — whatever its size — free of estate tax, the second estate (when the property passes from the surviving spouse to the children) will likely be taxed significantly on all amounts exceeding the exemption available under the unified federal estate and gift tax credit. A carefully drafted will can often reduce the tax impact on the second estate.

Before drafting your will, it is important to evaluate your financial worth and to make a checklist of those persons and organizations that you wish to receive your assets. Seek qualified assistance in the planning.

Bear in mind that the person or financial institution who aids in drafting your will is likely to be the one to whom your spouse and children will look for guidance. You should make the decisions. The professionals will put your wishes into the correct legal form.