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.
Kipton is a village in Lorain County, Ohio, United States. The population was 265 at the 2000 census. Kipton was the site of a famous train wreck on April 19, 1891, which was caused by railroad engineers' watches not being in sync and led to the adoption of stringent quality-control standards for railroad chronometers in 1893. Kipton is at one end of a rail trail, the North Coast Inland Trail. The path travels east from Kipton and then curves northeast, going through Oberlin and continuing on to Elyria. There is a small park in Kipton where the path terminates.