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.
Lerna is a village in Coles County, Illinois, United States. The population was 322 at the 2000 census. It is part of the Charleston–Mattoon Micropolitan Statistical Area. Thomas Lincoln, father of President Abraham Lincoln, spent the later part of his life on a homestead a few miles away, preserved today as the Lincoln Log Cabin State Historic Site. Thomas Lincoln and his second wife Sarah Bush Lincoln are buried in Shiloh Cemetery south of town.