Nathan Powell of the firm Webb, Tanner, Powell and Wilson discussed estate planning issues at the January 12 meeting of the Rotary Club of Lawrenceville. He opened with an entertaining analogy from the Forest Gump movie and proceeded to define “an estate plan.” It has three basic elements: a health care directive, a financial power of attorney or trust, and a will. He emphasized that even if an individual feels he doesn’t have much, there is still need for estate planning to facilitate decisions by the people he cares about. A plan can deliver a message, clarify whether he wants to be buried or cremated, show how he wants his property divided, and name an executor. He presented the interesting statistic that Baby Boomers will pass along $30 trillion to the next generation. He discussed the legal repercussions of having no will and encouraged members to plan ahead to ease the decision-making process for those who depend on them.