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.
Rowena (pronounced "roh-WEE'-nuh") is an unincorporated community in Minnehaha County, South Dakota along South Dakota State Highway 42. Rowena is located at 43°31′13″N 96°33′20″W / 43.52028°N 96.55556°W / 43.52028; -96.55556, just over a mile north of the border with Iowa, about 5 miles (8.0 km) east of Sioux Falls, and 5 miles (8.0 km) west of the Minnesota border, at an elevation of 1,411 feet (430 m). The ZIP Code is 57056.