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.
Billings is the largest city in the U.S. state of Montana, located in the south-central portion of the state. Billings is rapidly growing; as of the 2000 census, the city had a total population of 89,847, while the Census Bureau's 2008 estimate listed the city's population at 103,994. It is the 60th fastest growing city out of the 259 cities in the U.S. with populations over 100,000, of which Billings is #259, the smallest. Billings is the county seat of Yellowstone County and is the principal city of the Billings Metropolitan Area. It is the principal city of the largest metropolitan area in Montana, and is the largest city between Denver and Calgary and between Sioux Falls and Spokane. Nicknamed the Magic City because of its rapid growth from its founding as a railroad town in 1882, Billings is named for Frederick H. Billings, president of the Northern Pacific Railroad. As the largest city in the area—the nearest city as large as Billings is over 350 miles (560 km) away—Billings serves as a shopping and accommodation center for area residents and highway travelers. The city's proximity to Yellowstone National Park, Pompey's Pillar, and the area where the Battle of the Little Bighorn was fought also draws visitors, especially during the summer months. Best Life Magazine recently ranked Billings the 3rd best place in the U.S. to raise a family.