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.
Escanaba is a city in the U.S. state of Michigan, located in the banana belt on the state's Upper Peninsula. As of the 2000 census, the city population was 13,140, making it the third-largest city in the Upper Peninsula after Marquette and Sault Ste. Marie. It is the county seat of Delta County. There is also Escanaba Township, which is north of the city and is not adjacent to it, although a portion of the urban area around the city extends into the township. Both are named for the Escanaba River that flows into the Little Bay de Noc of Lake Michigan just north of the city at 45°46′37″N 87°03′30″W / 45.77694°N 87.05833°W / 45.77694; -87.05833.