What does a pour-over will do?

A pour-over will is specifically designed to work in conjunction with a trust. Its primary function is to ensure that any assets not already placed into the trust during the testator's lifetime are "poured over" into the trust upon death. This means that when the testator passes away, the assets that were not transferred into the trust while they were alive will be distributed according to the terms of the trust, rather than according to the terms of the will. Essentially, it acts as a safety net, capturing assets that were inadvertently left out of the trust.

The other options describe functions that do not accurately represent the purpose of a pour-over will. While funeral arrangements are an important aspect of an individual's wishes after passing, they are typically addressed in a separate document rather than a pour-over will. A pour-over will does not serve as a primary mechanism to avoid taxes; instead, it operates within the estate planning process to manage asset distribution. Additionally, it does not nullify previous wills but rather works alongside an existing trust, complementing the estate planning framework that has already been established.