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.
Elkton is a town in Cecil County, Maryland, United States. The population was 11,893 as of the 2000 census and 14,842 according to current July 2008 census estimates. It is the county seat of Cecil County. It was formerly called Head of Elk because it is located at the head of navigation on the Elk River, which flows into the nearby Chesapeake Bay. Elkton was once known as the "Gretna Green of the West" because of its popularity as a place for eloping couples to marry until a state law was passed in 1938 requiring a 48-hour waiting period. Still, the town maintains several wedding chapels. The crash of Pan Am Flight 214, which was struck by lightning, occurred near Elkton on December 8, 1963. The crash of Pan Am Flight 214 was registered in the Guinness Book of World Records (2005) as the "Worst Lightning Strike Death Toll."