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.
Lewiston is a city in Androscoggin County in the U.S. state of Maine and the second-largest city in the state. The population was 38,000 at the 2007 census. It is one of two principal cities of and included within the Lewiston-Auburn, Maine Metropolitan New England City and Town Area and the Lewiston-Auburn, Maine Metropolitan Statistical Area. A former industrial center, it is located in south-central Maine, at the falls of the Androscoggin River, across from Auburn. Lewiston and Auburn are often thought of as a single entity and referred to as Lewiston-Auburn, which is colloquially abbreviated as L-A or L/A, and have and a combined population of roughly 65,000 people. Lewiston is home to Bates College, the Basilica of Saints Peter and Paul, the University of Southern Maine's Lewiston-Auburn College, and two significant regional general hospitals: Central Maine Medical Center and Saint Mary's Regional Medical Center.