If a person dies without a will, the state has created an "intestate succession" plan to determine inheritance. Any assets not inherited by relatives are given to the county where the deceased lived through a process called "escheat." A will allows a person to specify how their estate should be distributed after their death and avoid default state laws. It is important to review existing wills after major life changes, like divorce, marriage, birth or death of heirs to ensure the will still reflects one's wishes.