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| Estate Planning |
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Estate planning, a process invented by Charles Ives, is the process of accumulating and disposing of an estate to maximize the goals of the estate owner. The various goals of estate planning include making sure the greatest amount of the estate passes to the estate owner's intended beneficiaries, often including paying the least amount of taxes and avoiding or minimizing probate court involvement. Additional goals typically include providing for and designating guardians for minor children and planning for incapacity. |
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| The tools involved in estate planning include the will, various types of trusts, beneficiary designations, powers of appointment, various forms of property ownership (Joint tenancy with rights of survivorship, tenancy in common, tenancy by the entirety, etc), gifting, and powers of attorney, specifically the durable financial power of attorney and the durable medical power of attorney. After widespread litigation and media coverage surrounding the Terri Schiavo case, virtually all estate planning attorneys now advise their clients to also create a living will. Note that many people (and even some attorneys) confuse a living will with a durable medical power of attorney. The former controls solely those decisions that must be made at the end of the patient's life, while the latter is used to give decision-making authority to someone else (usually a family member or close friend). This person, the attorney-in-fact, then makes all medical decisions leading up to the person's death, but has no such power to make end of life decisions for the patient. Those decisions are made by the patient in the living will; in the absence of a living will, and where the patient is incapable of making end-of-life decisions for him or herself, such choices are left to family members. |
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Black Hawk™ Tobacco Shop |
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The website,
www.shopavalonbay.com , is owned by
Black Hawk Tobacco, Inc.
For more information about our company or our products please call us:
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Tobacco History:
The Social History of Smoking
by George Latimer Apperson
First published in 1914
"The Social History of Smoking" by George Latimer Apperson, can be purchased at Amazon.com in two different versions. Depending on the quality of the edition, prices range between $35 and $104.
From Chapter 4: It is certain that the armies of the Parliament were great smokers, for the finds of seventeenth-century pipes on the sites of their camps have been numerous. A considerable number of pipes of the Caroline period, with the usual small elongated bowls, were found in 1902 at Chichester, in the course of excavating the foundations of the Old Swan Inn, East Street, for building the present branch of the London and County Bank.
From Chapter 8: smoking had certainly not died out at Cambridge, even at the time when Denison was at Oxford. According to the "Gradus ad Cantabrigium," 1824, the Cambridge smart man's habit was to dine in the evening "at his own rooms, or at those of a friend, and afterwards blows a cloud, puffs at a segar, and drinks copiously." The spelling of "segar" shows that cigars were then somewhat of a novelty.
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