This is an empirical study of the Nigerian Institute of Social and Economic Research (NISER) the oldest research institute in Nigeria. It sought to learn how public servants planned for their retirement and their demise. Using survey/questionnaires of 300 respondents, (about 70% of the staff). It focuses on the different attitudes and awareness of will making among the staff. The research sought to see the effect of demographic differentials such as academic attainment, gender, ethnicity, religion and socio-economic level among junior and senior staff. SPSS was used to analyse the samples.
The major finding was that junior staff were more conscious of the need to write a will more than the senior staff who had higher educational attainment. There is a belief that wills should be written at old age of at least 60 years. More men than women were inclined to write a will. The study has helped policy makers in the public sector to have a clause in the employment bio-data detailing the distribution of their emoluments should they die before their retirement. It has contributed to the literature on the subject of will making in Nigeria, especially among public sector staff.