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.
Kelleys Island is both a village in Erie County, Ohio, United States, and the island which it fully occupies in Lake Erie. Originally known as Island Number 6 and later Cunningham Island, it was renamed in 1840 for brothers Datus and Irad Kelley, who were largely responsible for cultivatating the island's quarrying, logging and winemaking industries. As of the 2000 census, the village had a total permanent population of 367. It is the largest of the American Lake Erie Islands, and is a part of the Sandusky, Ohio Metropolitan Statistical Area.