diff --git a/testutil/keeper/feeburn.go b/testutil/keeper/feeburn.go
new file mode 100644
index 00000000..48a035d0
--- /dev/null
+++ b/testutil/keeper/feeburn.go
@@ -0,0 +1,47 @@
+package keeper
+
+import (
+	"testing"
+
+	"github.com/White-Whale-Defi-Platform/migaloo-chain/v3/x/feeburn/keeper"
+	"github.com/White-Whale-Defi-Platform/migaloo-chain/v3/x/feeburn/types"
+	"github.com/cosmos/cosmos-sdk/codec"
+	codectypes "github.com/cosmos/cosmos-sdk/codec/types"
+	"github.com/cosmos/cosmos-sdk/store"
+	storetypes "github.com/cosmos/cosmos-sdk/store/types"
+	sdk "github.com/cosmos/cosmos-sdk/types"
+	authtypes "github.com/cosmos/cosmos-sdk/x/auth/types"
+	govtypes "github.com/cosmos/cosmos-sdk/x/gov/types"
+	"github.com/stretchr/testify/require"
+	"github.com/tendermint/tendermint/libs/log"
+	tmproto "github.com/tendermint/tendermint/proto/tendermint/types"
+	tmdb "github.com/tendermint/tm-db"
+)
+
+func FeeburnKeeper(t testing.TB) (*keeper.Keeper, sdk.Context) {
+	storeKey := sdk.NewKVStoreKey(types.StoreKey)
+	memStoreKey := storetypes.NewMemoryStoreKey(types.MemStoreKey)
+
+	db := tmdb.NewMemDB()
+	stateStore := store.NewCommitMultiStore(db)
+	stateStore.MountStoreWithDB(storeKey, storetypes.StoreTypeIAVL, db)
+	stateStore.MountStoreWithDB(memStoreKey, storetypes.StoreTypeMemory, nil)
+	require.NoError(t, stateStore.LoadLatestVersion())
+
+	registry := codectypes.NewInterfaceRegistry()
+	cdc := codec.NewProtoCodec(registry)
+
+	k := keeper.NewKeeper(
+		cdc,
+		storeKey,
+		memStoreKey,
+		authtypes.NewModuleAddress(govtypes.ModuleName),
+	)
+
+	ctx := sdk.NewContext(stateStore, tmproto.Header{}, false, log.NewNopLogger())
+
+	// Initialize params
+	_ = k.SetParams(ctx, types.DefaultParams())
+
+	return k, ctx
+}
diff --git a/testutil/nullify/nullify.go b/testutil/nullify/nullify.go
new file mode 100644
index 00000000..3b968c09
--- /dev/null
+++ b/testutil/nullify/nullify.go
@@ -0,0 +1,57 @@
+// Package nullify provides methods to init nil values structs for test assertion.
+package nullify
+
+import (
+	"reflect"
+	"unsafe"
+
+	sdk "github.com/cosmos/cosmos-sdk/types"
+)
+
+var (
+	coinType  = reflect.TypeOf(sdk.Coin{})
+	coinsType = reflect.TypeOf(sdk.Coins{})
+)
+
+// Fill analyze all struct fields and slices with
+// reflection and initialize the nil and empty slices,
+// structs, and pointers.
+func Fill(x interface{}) interface{} {
+	v := reflect.Indirect(reflect.ValueOf(x))
+	switch v.Kind() {
+	case reflect.Slice:
+		for i := 0; i < v.Len(); i++ {
+			obj := v.Index(i)
+			objPt := reflect.NewAt(obj.Type(), unsafe.Pointer(obj.UnsafeAddr())).Interface()
+			objPt = Fill(objPt)
+			obj.Set(reflect.ValueOf(objPt))
+		}
+	case reflect.Struct:
+		for i := 0; i < v.NumField(); i++ {
+			f := reflect.Indirect(v.Field(i))
+			if !f.CanSet() {
+				continue
+			}
+			switch f.Kind() {
+			case reflect.Slice:
+				f.Set(reflect.MakeSlice(f.Type(), 0, 0))
+			case reflect.Struct:
+				switch f.Type() {
+				case coinType:
+					coin := reflect.New(coinType).Interface()
+					s := reflect.ValueOf(coin).Elem()
+					f.Set(s)
+				case coinsType:
+					coins := reflect.New(coinsType).Interface()
+					s := reflect.ValueOf(coins).Elem()
+					f.Set(s)
+				default:
+					objPt := reflect.NewAt(f.Type(), unsafe.Pointer(f.UnsafeAddr())).Interface()
+					s := Fill(objPt)
+					f.Set(reflect.ValueOf(s))
+				}
+			}
+		}
+	}
+	return reflect.Indirect(v).Interface()
+}
diff --git a/testutil/sample/sample.go b/testutil/sample/sample.go
new file mode 100644
index 00000000..98f2153e
--- /dev/null
+++ b/testutil/sample/sample.go
@@ -0,0 +1,13 @@
+package sample
+
+import (
+	"github.com/cosmos/cosmos-sdk/crypto/keys/ed25519"
+	sdk "github.com/cosmos/cosmos-sdk/types"
+)
+
+// AccAddress returns a sample account address
+func AccAddress() string {
+	pk := ed25519.GenPrivKey().PubKey()
+	addr := pk.Address()
+	return sdk.AccAddress(addr).String()
+}