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.
Clay is the county seat of Clay County, West Virginia, USA. The population was 593 at the 2000 census. It is the only incorporated town in the county. Clay was established on the site of a farm that was the site of Clay County's first court meeting following the county's establishment in 1858. The community was initially known by the name of "Marshall," then briefly as "Henry," and then as "Clay Courthouse" and finally Clay. The town and county are both named for U.S. Senator and Secretary of State Henry Clay(1777–1852).