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.
Augusta is the capital of the U.S. state of Maine, county seat of Kennebec County, and center of population for Maine . The city's population was 18,560 at the 2000 census, making it the third-smallest state capital after Montpelier, Vermont and Pierre, South Dakota. Located on the Kennebec River at the head of tide, it is home to the University of Maine at Augusta.