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.
Sumner is a city in Bremer County, Iowa, United States. The city is located along the county's eastern border, between Bremer and Fayette counties. The population was 2,106 at the 2000 census. The Bremer County portion of Sumner is part of the Waterloo–Cedar Falls Metropolitan Statistical Area. The community is named after American political leader Charles Sumner. Sumner is home to LifeLine Ambulance, a major manufacturer of ambulances around the country.