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.
Corona is a village in Lincoln County, New Mexico, United States, located on U.S. Route 54. The population was 165 at the 2000 census. Corona is the closest habitation to a purported UFO crash in 1947 about 30 miles (48 km) to the southeast. The rancher who found the crash first came to Corona to report it to a few residents before going to Roswell to tell officials there. In 2004, Corona was the site of a 4000 acre (16 km²) forest fire, begun when an anonymous person ignited a pile of pine needles.