Wills, trusts, inheritance tax planning, living wills, lasting powers of attorney and the administration of estates may not be the most cheerful or exciting topics because they force us to consider unhappy matters such as death and loss of mental capacity. However, because these areas are of such importance, we believe it is our duty to do all we can to make these unpopular subjects as palatable as possible, concentrating on what is best for the individuals and families involved.