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.
Lima is a city in the U.S. state of Ohio and the county seat of Allen County. The municipality is located in northwestern Ohio along Interstate 75 approximately 72 miles (116 km) north of Dayton and 78 miles (125 km) south-southwest of Toledo. As of the 2000 U.S. census, the city had a population of 40,081. The 2006 estimate was 38,219. It is the principal city of and is included in the Lima, Ohio Metropolitan Statistical Area, which is included in the Lima-Van Wert-Wapakoneta, Ohio Combined Statistical Area. Lima was founded in 1831. The Lima Army Tank Plant, built in 1941, is the world's sole producer of the M1 Abrams.