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.
Langley is a city in Island County, Washington, United States near the eastern end of the north shore of the south end of Whidbey Island. It is the third largest incorporated area on Whidbey. The population was 959 at the 2000 census, while the ZCTA for Langley's post office had a population of 4,878. The geographical area of the city is only 0.8 square miles (2.1 km²) but the ZCTA includes 26.20 square miles (67.86 km²). Today, Langley is a tourist destination. Many businesses in the city promote themselves in tourist pamphlets available around the world. Langley is home to a 1930s era movie theatre, a grocery store of the same vintage, and several restaurants. Langley is served by Island County Fire District #3 the Langley Police Department, and is the home of the South Whidbey School District #206. The current mayor is Paul Samuelson (2008–2012), and the police chief is Bob Herzberg. Based on per capita income, Langley ranks 92nd of 522 areas in the state of Washington to be ranked.