A last will and testament may be the least desirable conversation topic, but the fact is that a will determines what happens to all your earthly possessions and even your body upon your death.  In recent chats with middle-aged friends, I learned that not one of them has a will-- despite having plenty of assets.  As it turns out, their situation is quite common.  A recent Gallup poll finds that slightly less than half of U.S. adults, 46%, have a will to express how they want their money and estate to be handled after their death.  Whether the potential cost is prohibitive or just sheer procrastination, the fact is that…