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A good estate plan should be about so much more than your “estate.” For a single person, a good estate plan includes careful instructions as to who should make decisions regarding your assets and well-being if you become incapacitated. With the right documents—durable power of attorney, designation of healthcare surrogate, advance healthcare directive, and HIPAA authorization—important decisions can be left to someone you know and trust. In addition, implementing an estate plan, which might include a will, a revocable living trust, and beneficiary designations, will ensure that your assets are distributed to the relatives, loved ones, or charities of your choice with the least possible payment of court costs, legal fees, and taxes.