A will is simply a written plan for transferring one's property at death which is signed with special formalities. If you have no plan for the transfer of your property when you die, the State of New Hampshire has one for you. The State provides a general plan rather than one that considers your needs. However, if you understand the provisions of the New Hampshire law of descent and distribution, only rarely will a "State prepared" plan meet your specific needs. By making a will, you control the transfer of your assets.