Estate planning seeks to get the estate to the right heirs with the least tax, the least cost, the least hassle, and with precision of timing for younger generations. "Simple" estate planning typically involves preparation of a will, a durable power of attorney (to handle your financial affairs if you become unable to do so yourself), and a durable power of attorney for health care (to handle your health care decisions if you lose the ability to make those decisions), and usually a living will (an advance declaration that you choose not to be kept alive by artificial means when death is otherwise imminent).  In some cases, the powers of attorney turn out to be the most important documents of the plan. Even in small estates, these documents may