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.
Salem is an independent city in Virginia, USA, bordered by the city of Roanoke to the east but otherwise adjacent to Roanoke County. It is part of the Roanoke Metropolitan Statistical Area. The population was 24,747 at the 2000 census. While Salem is politically separate from Roanoke County, the Roanoke County courthouse is located there; historically, Salem was the county seat of Roanoke County, however the executive government offices for the County are now located in an unincorporated section of the County. Salem and Roanoke County still share jail facilities but are otherwise politically separate. Residents of Salem do not pay taxes to Roanoke County. The Bureau of Economic Analysis combines the city of Salem with Roanoke County for statistical purposes. Roanoke College is located in the city. The NCAA Division III National Football Championship, also known as the Amos Alonzo Stagg Bowl, as well as the Division III Men's Basketball Championship, are played there annually. Salem is also the home to a minor league baseball team, the Salem Red Sox, formerly the Salem Avalanche.