What is the consequence of not adhering to the formalities of will execution?

When the formalities of will execution are not followed, the most significant consequence is that the will may be nullified. Each jurisdiction has specific legal requirements for a will to be valid, which often include aspects such as being in writing, signed by the testator, and witnessed by a certain number of individuals. If these formalities are not adhered to, the will might not meet the legal standards that allow it to be recognized as a valid expression of the testator's intent, which can lead to it being declared null and void.

In contrast, the other choices relate to different aspects of wills and estates. A will not being contestable isn't accurate when the formalities are not followed; in fact, a will that fails to meet execution criteria is more susceptible to challenges. The tax status of the estate, such as remaining tax-exempt, is unrelated to the formal execution of the will, as tax implications are determined by various other factors. Lastly, stating that a will can be amended without restriction is misleading, as amendments must also adhere to proper execution formalities to be considered valid. Therefore, the failure to follow the essential procedures ultimately results in the will's nullification.