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.
The city of Heppner is the county seat of Morrow County, Oregon, United States. It was originally called Standsbury Flat for George W. Standsbury, one of the first white settlers in the area. It was later renamed to honor Henry Heppner, a Jewish pioneer who opened the first general store there in 1873. The population was 1,395 at the 2000 census. Heppner is part of the Pendleton–Hermiston Micropolitan Statistical Area.