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.
Scaly Mountain is a small unincorporated community along North Carolina highway 106, southwest of Highlands, North Carolina and northeast of Dillard, Georgia (about halfway between the two), and nearest to Sky Valley, Georgia just to the south-southwest. It is in far south-southeast Macon County, North Carolina, in far southwestern Highlands township, close to the Georgia and North Carolina state line. Scaly Mountain itself (formerly "Ski Scaly") is more like a large hill than a mountain, and was used for skiing until early 2004, when it reopened in December as a weekend snow tubing venue only. Nearby Sky Valley Resort also ceased being the only ski area in Georgia around the same time, due in large part to repeatedly warm winters since the mid-1990s, unlike the 1970s and 1980s in and after which they were founded. Both areas were opened due to their proximity to and accessibility from metro Atlanta, whose upscale north and northeastern suburbs lie roughly just 100 miles (160 km) or 150 kilometers to the southwest, and have since crept ever-closer. Scaly has three trails, one double-chair ski lift, and two ski tows spread across just 12 acres (49,000 m) or 5 hectares. The vertical rise is just 223 feet (68 m), from an elevation of 3,802 feet (1,159 m) at the base to 4,026 feet (1,227 m) at the top. Average annual snowfall is 38.2 inches (97 cm), but the entire usable area is covered by snowmaking. It is open from the day after Christmas (December 26) on weekends only, while weather conditions permit, usually into February.