An estate plan should be made up of the following:nnWills and trusts to distribute assets and name guardians for children under 18.nA durable power of attorney to handle financial and legal matters.nA medical power of attorney to handle medical matters for you when you are unable to.nAn advanced healthcare directive and living will that specifies your wishes for medical care.nDesignation of beneficiaries who receive the distributed assets from your will and trust.