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.
Highlands is an incorporated town in Macon and Jackson counties in the U.S. state of North Carolina. Located on a plateau in the southern Appalachian mountains, within the Nantahala National Forest, it lies mostly in southeastern Macon and slightly in southwestern Jackson counties, in the Highlands and Cashiers (pronounced "cashers") townships, respectively. The permanent population was 909 at the 2000 census. The population swells to 10,000-15,000 during the season from spring to fall.