X-MEN: THE LAST STAND is an enjoyable conclusion (maybe) to a great franchise that started in mediocrity, achieved a stellar second installment, and now ends with a bang. This movie isn't as good as #2, but it is still very entertaining to watch.
The bad news is that it is much iffier than the first two X-men movies. Aside from the superhero-style violence that you would expect from this movie, two major characters are killed (both of them killed by other main characters). Both of these sequences will be harrowing for kids. There is also a significant quantity of language in this movie: "s**t", "b**ch", and "a*s" are heard several times, as well as "d**khead". There is also one fairly graphic (albiet unfinished) sexual encounter between two main characters. The woman is seen pulling off the man's belt and rubbing her hands under his shirt while she wears revealing clothing. He lays down on top of her and rubs her hips as she wraps her legs around his body (we see an extended shot of this, including some sexual movement and close-ups of pleasured faces). However, before any clothes are taken off, the encounter is ended and the man is thrown by the woman against a wall. In another scene, a nude woman is shown laying on the ground in profile. We see the entire nude side of her body, excluding genitals. We see parts of her breasts, but her arms obscure any graphic nudity.