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.
Pershing is an unincorporated community in northern Rochester Township, Fulton County, Indiana, United States. It lies along CR400W northwest of the city of Rochester, the county seat of Fulton County. Its elevation is 751 feet (229 m), and it is located at 41°5′46″N 86°19′8″W / 41.09611°N 86.31889°W / 41.09611; -86.31889 (41.0961532, -86.3188916).