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.
Mercer is a town in southern Iron County, Wisconsin, United States. The population was 1,732 at the 2000 census. The unincorporated community of Manitowish is located within the town. Mercer identifies itself as the "Loon Capital of the World" in order to promote tourism. This is based on a wildlife study that found Mercer had the highest concentration of common loons in the world. In front of the Mercer Chamber of Commerce's information center, there is a 16-foot (4.9 m), 2,000 pound statue named "Claire de Loon". Mercer also hosts an annual "Loon Day" festival, which features a large arts and crafts fair, live music and a loon calling contest.