Pour Over Will | Durable Powers of Attorney Health and Assets | Revocable Trust | Irrevocable Trust | Private Annuity Pour Over Will: USE - Estate Planning The concept of the Pour Over Will is simple. The basic function of the Pour Over Will is to act as a "Catch all Basket" for any assets you might have forgotten to transfer to your Revocable Living Trust or other structures during your lifetime. The Pour Over Will, which may be a clause added to a will, directs those "forgotten" assets, upon your death, into your Revocable Living Trust. The American Bar Association calls the inclusion of: Durable Powers of Attorney, Will with a Pour Over Clause, Revocable Living Trust. in your planning as the United States Estate Planning Foundation. Click here to view flow chart.