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.
Emmitsburg was founded in 1785 and is in Frederick County, Maryland, United States, just south of the Mason-Dixon line separating Maryland from Pennsylvania. Emmitsburg's population was 2,290 at the 2000 census. It is the home of Mount St. Mary's University. The National Emergency Training Center, The National Fallen FireFighter's Memorial and Emergency Management Institute are also located in Emmitsburg on the former campus of St. Joseph's College. The current mayor of Emmitsburg is James E. "Jim" Hoover.