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.
Spartanburg is the largest city in and the county seat of Spartanburg County, South Carolina, United States. It is the second-largest city of the three primary cities in the Upstate region of South Carolina. Spartanburg is located 98 miles (158 km) northwest of Columbia, 80 miles (130 km) west of Charlotte, and about 190 miles (300 km) northeast of Atlanta. Spartanburg's population was 39,673 at the 2000 census. However, as is typical with South Carolina cities, the urbanized area of the city is much larger at almost 150,000 (according to 2000 U.S. Census Bureau figures), because it is difficult for cities to annex surrounding unincorporated land in South Carolina. It is the principal city of the Spartanburg Metropolitan Statistical Area (population 280,738) which is included in the greater Greenville-Spartanburg-Anderson Combined Statistical Area (population 1,241,618 according to 2008 estimates by the U.S. Census Bureau).