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.
New Bern (the accent is pronounced on "New") is a city in Craven County, North Carolina with a population of 23,128 as of the 2000 census. The estimated population in 2006 was 27,650. It is located at the convergence of the Trent and the Neuse rivers, 87 miles (140 km) northeast of Wilmington. New Bern is the second oldest town in North Carolina and served as the capital of the North Carolina colonial government and then briefly as the state capital. It is the county seat of Craven County and the principal city of the New Bern Micropolitan Statistical Area. Originally a Swiss settlement, the city is named after the capital of Switzerland, Bern and shares its flag. The Swiss connection (just as the Dutch in New Amsterdam, and German immigrants in Pennsylvania Dutch) with England was established by Marian exiles and marriages of the Royal House of Stuart, important people in the history of the Calvinism. New Bern is commonly known as the birthplace of Pepsi Cola.