Mortality is a grim but stubborn fact of human life. You cannot live forever, and it is important to create a document, a plan, a set of instructions that distributes and disposes of your capital in the way that accords with your wishes. You do not have to be amongst the wealthiest class of persons to engage in estate planning. If you have accumulated capital, assets, and property that are of some value, and you wish different portions to go to particular family members, friends, and independent institutions, then you should start thinking specifically about who should get what.