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.
Newburyport is a small coastal city in Essex County, Massachusetts, United States, 28 miles (61 km) northeast of Boston. The population was 19,189 at the 2000 census. An historic seaport with a vibrant tourism industry, Newburyport includes part of Plum Island. The mooring, winter storage and maintenance of recreational boats, motor and sail, still contribute a large part of the city's income. A coast guard station keeps a watchful eye on boating activity, especially in the swift tidal currents of the Merrimack River. At the edge of Newbury Marshes, delineating Newburyport to the south, an industrial park provides a wide range of jobs. Newburyport is on a major north-south highway, Interstate 95. The outer circumferential highway of Boston, Interstate 495, passes nearby in Amesbury. A colonial road, the Newburyport Turnpike (U. S. Route 1), still traverses Newburyport on its way north. The commuter rail line to Boston ends in a new station at Newburyport. The earlier Boston and Maine Railroad leading further north was discontinued.