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.
Salem, Massachusetts is a city in Essex County, Massachusetts, United States. The population was 40,407 at the 2000 census. It and Lawrence are the county seats of Essex County. Home to Salem State College, the Salem Willows Park and the Peabody Essex Museum, Salem is a residential and tourist area which includes the neighborhoods of Salem Neck, The Point, South Salem and North Salem, Witchcraft Heights, and the McIntire Historic District (named after Salem's famous architect and carver, Samuel McIntire). Salem was one of the most significant seaports in early America. It has the first National Historic Site designated by Congress, Salem Maritime National Historic Site, which protects Salem's historic waterfront. Featured notably in Arthur Miller's The Crucible, much of the city's cultural identity is reflective of its role as the location of the Salem Witch Trials of 1692: Police cars are adorned with witch logos, a local public school is known as the Witchcraft Heights Elementary School, the Salem High School football team is named The Witches, and Gallows Hill, a site of numerous public hangings, is currently used as a playing field for various sports. Tourists know Salem as a mix of important historical sites, New Age and Wiccan boutiques, and kitschy Halloween or witch-themed attractions. The most recent (and controversial) addition of significance is a bronze statue of the Samantha Stephens character (played by actress Elizabeth Montgomery) of the Bewitched television program in Salem's Lappin Park on June 15, 2005.