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.
Cumming is a city in Warren County, Iowa, United States. The population was 162 at the 2000 census. It is the hometown of Senator Tom Harkin. A part of the Des Moines–West Des Moines Metropolitan Statistical Area, Cumming is considered one of the smallest incorporated suburbs of the metro area. The smallest of all cities in the five-county metro area is Bevington, in Madison and Warren counties, which had a population of 58 in 2000.