Estate planning is the process of anticipating and arranging for the disposal of an estate. Estate planning typically attempts to eliminate uncertainties over the administration of a probate and maximize the value of the estate by reducing taxes and other expenses. Estate planning attorneys advise clients on their options for disposition of real and personal property after death, and create any number of necessary documents pertaining to the estate and finances of the client -- including wills and trusts. Estate planning law attorneys also assist clients in setting out their end-of-life health care wishes through living wills and health care powers of attorney.
Kula is a district of East Maui, Hawaii that stretches across the "up-country", the western-facing slopes of Haleakalā, from Makawao to Ulupalakua. Most of the residential areas lie between about 500 to 1,100 m (1,800 ft to 3,700 ft) in elevation. The district has traditionally been where full-time residents prefer to live, as distinct from the generally hotter and busier tourist town near sea level such as Kihei and Lahaina.