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.
Houlton is a town in Aroostook County, Maine, on the United States-Canada border, located at 46°07′32″N 67°50′23″W / 46.1256°N 67.8398°W / 46.1256; -67.8398. As of the 2000 census, the town population was 6,476. It is perhaps best known as being at the northern terminus of Interstate 95 and for being the birthplace of Samantha Smith. The town is home to the annual Houlton Agricultural Fair. Houlton is the county seat for Aroostook County, and as such its nickname is the "Shire Town" and the Houlton High School sports teams are named "The Shiretowners". The Meduxnekeag River flows through the heart of the town, and the border with the Canadian province of New Brunswick is three miles east of the town's center. Houlton was the home of Ricker College which closed in 1978. Primary settlement and center of the town is designated as CDP with same name, Houlton.