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.
Higgins Lake is a small unincorporated community along the southern and western shores of Higgins Lake, a recreational and fishing lake in Roscommon County, in the U.S. state of Michigan. Higgins Lake is the name of the post office for the area, with ZIP code 48627. This ZIP code includes several other small communities and locales along the shores of the lake, including (moving counter-clockwise around the lake) Hillcrest, Lyon Manor, Detroit Park, Cook Corner, Sharps Corner, Almeda Beach, Oak Grove, Ritz Corner, Pine Bluffs, and Cottage Grove. Since all have Higgins Lake as a postal address, they are often all considered as part of the Higgins Lake community. The lake is situated on the boundary between Lyon Township on the west and Gerrish Township on the east. US 127 passes on the west side of the lake while I-75 and M-18 both pass a few miles to the east. Houghton Lake is just a few miles to the south. The area has two state parks, South Higgins Lake State Park and North Higgins Lake State Park, located, as might be expected from the names, on opposite ends of the lake. Both provide public boat launches and camping, and are very popular in the summer months. The south park is older, larger, and more developed. The north park is located on what was once the world's largest seedling nursery. The 9900 acre (40 km²) lake is known for its deep, clear waters and is named after Sylvester Higgins, Michigan's first chief of the topographical department of the Michigan Geological Survey. Beginning in the early 1990s, Higgins Lake has been at the center of a state-wide debate in Michigan regarding the use of public road ends for the sunbathing, picnicking, lounging, and the placement of boat hoists. Riparian property organizations want to curtail the use of road ends by the general public. They are being challenged by public access advocates and state legislators. There is also a Higgins Township in Roscommon County adjacent to Gerrish Township on the east. Higgins Lake is one of the deepest inland lakes in the United States outside of the Great Lakes.