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.
Emerson is a village in Dakota, Dixon, and Thurston Counties in the U.S. state of Nebraska. Emerson was named after the poet Ralph Waldo Emerson. The population was 856 at the 2000 census. Emerson is the only community in Nebraska that lies in three counties. The Dakota and Dixon county portions of Emerson are part of the Sioux City, IA–NE–SD Metropolitan Statistical Area.