If you live in Alpaugh or elsewhere in Tulare County and are planning for the future, getting the right estate planning documents in place helps protect your wishes and those you love. The Law Offices of Robert P. Bergman assists California families with trusts, wills, powers of attorney and health care directives tailored to local law. Our approach focuses on clear communication, practical options, and documents that reflect your objectives. Whether you are establishing a revocable living trust, preparing a pour-over will, or planning for guardianship nominations, we will guide you through choices so you can move forward with confidence and clarity.
Estate planning should address asset transfer, incapacity planning, tax considerations, and the needs of any dependents. People in Alpaugh often want straightforward solutions that reduce probate risk and make administration easier for survivors. Common documents include a revocable living trust, last will and testament, financial power of attorney, and advance health care directive. For individuals with special circumstances there are additional options such as special needs trusts or pet trusts. Our focus is on creating practical documents that reflect state requirements and your personal goals while keeping things understandable and manageable for you and your family.
Comprehensive estate planning provides peace of mind by documenting your wishes for property distribution, medical decisions, and financial management if you become incapacitated. Proper planning can reduce the time, expense, and public exposure associated with probate in California and make it easier for loved ones to carry out your intentions. Planning tools like trusts and powers of attorney help maintain continuity of financial affairs and healthcare directives ensure your care preferences are honored. Thoughtful planning also addresses guardianship nominations for minor children, retirement account issues, and how to handle digital assets. Taking these steps protects family members and preserves more of your estate for heirs.
The Law Offices of Robert P. Bergman provides estate planning and trust administration services to individuals and families throughout Tulare County and the Central Valley. Our practice emphasizes personalized planning that reflects California law and each client’s circumstances. We prepare a full range of documents, including revocable living trusts, pour-over wills, powers of attorney, health care directives, and trust-related petitions. We work with clients to understand family dynamics, asset organization, and long-term goals so that the plan is practical to implement. Communication and responsiveness guide our work, and we aim to make the planning process as straightforward and reassuring as possible.
Estate planning is the collection of legal tools and documents used to manage your assets, guide medical decisions, and arrange guardianship if needed. In practical terms, planning addresses who will inherit property, how assets will be managed if you cannot act, and how to minimize complications after death. For many Californians this includes a revocable living trust to avoid probate, a will to cover any assets not in trust, powers of attorney to authorize financial decisions, and advance health care directives to communicate wishes about medical treatment. Planning also considers retirement accounts, beneficiary designations, and the practical steps required to fund any trust you create.
Creating a comprehensive plan typically begins with an inventory of assets and a discussion about family goals and potential challenges. We identify which assets should be owned by a trust, how retirement plans and life insurance fit into the plan, and whether additional documents such as irrevocable life insurance trusts or special needs trusts are appropriate. The process also covers practical instructions for trustees and agents, documentation to reduce ambiguity after incapacity, and steps to maintain or modify plans as circumstances change. Regular reviews ensure plans stay current with family, tax, and legal developments in California.
An estate plan is a set of legal documents and arrangements that express your wishes for distributing assets, managing financial affairs during incapacity, and directing health care decisions. Core components include trusts, wills, powers of attorney, and health care directives. Trusts can hold assets and allow for private management and distribution without probate, while a will addresses matters not covered by a trust. Powers of attorney appoint an agent to act if you cannot, and advance health care directives set out medical preferences and appoint a health care agent. Additional documents like certification of trust, pour-over wills, and HIPAA authorizations help implement the plan effectively.
Key elements of a plan include choosing fiduciaries, creating documents that reflect asset ownership and beneficiary designations, and executing those documents in accordance with California law. The process often involves gathering financial records, deciding who will serve as trustees and agents, and drafting documents such as revocable living trusts, pour-over wills, powers of attorney, health care directives, and certification of trust. After documents are signed, funding a trust by transferring assets or updating beneficiary designations is important. Periodic reviews are necessary to reflect life changes such as marriage, divorce, birth of children, or changes in financial circumstances.
This glossary defines common estate planning terms you may encounter while building a plan. Understanding terms like trust, will, power of attorney, and advance health care directive helps you make informed choices. Other concepts such as pour-over wills, certification of trust, irrevocable life insurance trusts, and special needs trusts address specific planning needs. When reviewing documents, knowing how trustees and agents function, what probate involves, and how beneficiary designations work will help you ensure a plan meets your goals. If questions arise, an experienced planner will explain options in plain language so you can choose confidently.
A revocable living trust is a document that holds title to assets during your lifetime and directs their distribution at death. The trust allows you to manage assets as trustee while alive and designates a successor trustee to act if you become unable to serve. Because the trust holds legal title to certain property, those assets can pass to beneficiaries without probate, which can simplify administration and keep matters private. The trust is revocable, which means you can change or revoke it during your lifetime. Proper funding of the trust and clear trustee instructions are important to make the arrangement effective and practical for heirs.
A last will and testament is a legal document that sets out how remaining assets will be distributed if they are not held in a trust. A will also names a personal representative to administer the estate and can include guardianship nominations for minor children. Wills typically go through probate, a court-supervised process, unless other planning steps reduce probate exposure. A will works alongside trusts to capture assets that may not have been transferred into a trust during your lifetime. Clear language and proper execution according to California requirements are important to ensure the will accomplishes your goals.
A financial power of attorney designates an agent to manage your financial affairs if you become unable to act on your own. This document can be broad or limited in scope, covering matters such as paying bills, managing investments, handling real property transactions, and filing taxes. A durable power of attorney remains effective during incapacity, which makes it a vital part of incapacity planning. Selecting a trustworthy agent and providing clear guidance helps ensure financial matters are handled responsibly. The document should be drafted to reflect your preferences and to work smoothly with any trust arrangements you create.
An advance health care directive states your medical treatment preferences and appoints a health care agent to make decisions on your behalf if you are unable to communicate. It can include instructions about life-sustaining treatment, organ donation, pain management, and other care preferences. A HIPAA authorization often accompanies the directive to permit access to medical records by the appointed agent. These documents help family members and medical providers follow your wishes and reduce uncertainty during stressful medical situations. Regularly reviewing and updating the directive ensures it remains aligned with your values and medical choices.
When deciding on a plan, clients choose between limited approaches that address a single issue and comprehensive plans that coordinate multiple documents and strategies. Limited approaches might involve a simple will or a single power of attorney, which can be appropriate for straightforward estates with few assets and no complex family needs. A comprehensive plan bundles trusts, wills, powers of attorney, and health care directives to create continuity and reduce the need for court involvement. Comparing these approaches involves weighing cost, complexity, and the potential burden on family members who must manage your affairs in the event of incapacity or death.
A limited plan can be sufficient for individuals with modest assets and straightforward beneficiary designations where the likelihood of probate complications is low. If nearly all assets already have designated beneficiaries or are jointly owned, a focused document such as a basic will combined with a power of attorney and health care directive may meet your needs without the complexity of a trust. This approach reduces upfront legal costs while still addressing incapacity and final wishes. It is important to confirm that assets are titled and beneficiary designations are current so the limited plan functions as intended.
A limited plan is often suitable during transitional times such as relocation, career changes, or while waiting to finalize long-term decisions. Temporary documents can provide necessary protections and authority for an agent while you assemble a full inventory of assets and consider longer-term strategies. During this interim period, a will, power of attorney, and advance health care directive act as practical stopgap measures. Once circumstances are stable, these documents can be expanded into a more comprehensive plan that addresses trust funding, tax planning, and more detailed distribution priorities tailored to your ongoing needs.
Comprehensive planning is often needed when avoiding probate, reducing administrative burdens, and protecting privacy are priorities. Trust-based plans can transfer assets outside of probate, simplifying administration for loved ones and maintaining confidentiality about distributions. Detailed planning also clarifies successor decision-makers for financial and medical matters, allowing for a smoother transition during incapacity. For families with blended dynamics, minor children, or special needs beneficiaries, comprehensive plans provide tailored solutions such as trusts and guardianship nominations to address unique concerns and prevent disputes that can arise when instructions are unclear.
Comprehensive plans are important when assets include retirement accounts, business interests, out-of-state property, or life insurance that require coordinated beneficiary designations and title work. These plans can incorporate strategies to manage taxes, ensure retirement benefits pass as intended, and protect assets from future claims where appropriate. They also allow for planning around long-term care considerations and the selection of trustees who can manage ongoing needs. By addressing these elements together, a cohesive plan reduces the risk of unintended outcomes and sets clear instructions for management and distribution.
A comprehensive approach brings several advantages, including smoother administration after death, reduced chance of contested distributions, and clearer guidance for agents acting during incapacity. Trusts help to avoid probate for assets properly titled, keeping the transfer process private and usually faster than court-supervised probate. Coordinated documents also ensure beneficiary designations, powers of attorney, and health care directives work together. This alignment reduces confusion and lowers the administrative stress on family members who will manage your affairs. Regular updates help the plan remain aligned with changes in family or asset structure.
Comprehensive planning also supports more predictable results when estate administration occurs. By naming trustees and agents and providing clear instructions, your plan reduces ambiguity about your wishes and timelines for distributions. Trustees can follow detailed terms that reflect your priorities, whether that means staged distributions for beneficiaries or protections for those with special needs. Comprehensive plans can also include tools such as irrevocable life insurance trusts or retirement plan trusts for specific tax or creditor protection goals. The overall result is a smoother transition and less friction for those you leave in charge.
One key benefit of a comprehensive plan is the ability to keep asset transfers private by avoiding probate for assets held in a trust. Probate is a public, court-supervised process, whereas trust administration typically occurs outside court and can be faster and less visible. For many families this privacy is important when transferring real property, investments, or personal items. Carefully funding a revocable living trust and maintaining up-to-date beneficiary designations reduces the chance that significant portions of an estate will need to pass through probate, easing the administrative burden on survivors and helping preserve family privacy.
Comprehensive plans offer clear instructions for managing affairs during incapacity by appointing agents and successor trustees with defined powers. A durable financial power of attorney and a health care directive complement a trust by granting authority to act promptly on your behalf. Naming successor trustees in a trust provides a continuity plan for asset management, ensuring that bills are paid and investments handled without interruption. This clarity reduces uncertainty and conflict among family members, allowing appointed individuals to focus on honoring your wishes rather than navigating missing or vague documentation.
Begin by organizing important documents, account statements, property deeds, and beneficiary information so the planning process is efficient and accurate. Having a clear list of assets and how they are titled helps determine whether a trust is needed and what assets should be retitled. Include information about insurance policies, retirement accounts, digital assets, and any business interests. This preparation reduces delays and ensures that the documents drafted reflect the realities of your financial life. Clear records also make it easier for successors to administer affairs when the time comes, reducing stress on family members.
Estate plans should be reviewed after major life events such as births, deaths, marriage, divorce, relocation, or significant changes in assets. Regular reviews ensure beneficiary designations and asset titles remain aligned with your goals. Laws and tax rules change over time, and periodic reviews allow you to adjust strategies accordingly. Updating documents keeps them effective and reduces the risk of unintended outcomes. Establish a schedule to review your plan every few years or when circumstances change to maintain alignment with your wishes and family needs.
Residents choose estate planning to provide clarity and security for their families, to direct how assets will be handled, and to appoint trusted decision-makers for medical and financial matters. Planning reduces the administrative burden on loved ones, limits uncertainty about who will manage affairs, and can reduce delays in distributing assets. It also provides a roadmap for guardianship of minor children and for protecting beneficiaries who may need ongoing assistance. For many, the peace of mind that comes from documented instructions is the primary reason to move forward with comprehensive planning.
Other common reasons include minimizing probate exposure, protecting privacy, and organizing retirement and insurance designations to achieve intended distribution results. Individuals with family members who have special needs, those who own property in multiple states, and owners of business interests often find that a tailored plan avoids complications and preserves value. Planning also supports long-term care decisions and helps ensure medical wishes are respected. Taking these steps now reduces conflict and uncertainty later, making transitions easier for those who remain.
People often seek planning after life changes such as marriage, the birth of a child, divorce, retirement, or the acquisition of significant property. Health changes that raise concerns about future incapacity also prompt immediate planning to appoint financial and medical decision-makers. Business owners and those with complex investment portfolios consult about protecting assets and coordinating beneficiary designations. Families with minor children or beneficiaries who require continued care benefit from tailored trusts and guardianship nominations. Planning also becomes important when relocating across state lines or when estate size increases and tax considerations become relevant.
Marriage and the arrival of children are common triggers for estate planning because they change who you want to protect and how you want assets distributed. New parents often name guardians for minor children and create trusts to ensure financial care if both parents are unavailable. Marital changes may require revising beneficiary designations and asset ownership structures. Creating or updating a will, power of attorney, and health care directive ensures that family responsibilities and preferences are documented and that financial and medical decisions can be managed without delay if needed.
Acquiring significant assets, taking on business ownership, or buying real property can necessitate a more detailed plan to address distribution, management, and tax considerations. Business interests often require succession planning to ensure continuity and to minimize disruption for employees and family members. Trusts and other arrangements may protect assets from probate and help manage transitions. Proper titling, beneficiary designations, and coordination of retirement accounts are important so that assets pass according to your intentions and with minimal administrative difficulty.
When health declines or there is a risk of incapacity, planning becomes urgent to ensure financial matters and medical decisions are handled by someone you trust. Durable powers of attorney and advance health care directives allow appointed agents to make decisions promptly and in line with your preferences. Without these documents, family members may face delays and legal hurdles to gain authority. Planning ahead provides directives for care preferences, pain management, and other medical issues, reducing stress during emotionally difficult times and supporting clearer decision-making.
We provide estate planning services tailored to Alpaugh residents and others across Tulare County, focusing on practical solutions that reflect California law and your family’s unique circumstances. Services include drafting and updating revocable living trusts, wills, powers of attorney, advance health care directives, and a variety of trust options such as irrevocable life insurance trusts and special needs trusts. We also help with trust administration steps like certification of trust, Heggstad petitions, and trust modification petitions when circumstances change. Our goal is to create clear, durable documents that make it easier for loved ones to manage affairs.
Choosing a law office for estate planning means selecting someone who will listen to your priorities and tailor documents to fit your situation. We emphasize clear communication, careful drafting, and practical solutions to help avoid common pitfalls. Our services extend from initial planning through document execution and, when needed, assistance with trust administration or petitions. We provide straightforward guidance about how to fund a trust, update beneficiary designations, and coordinate documents so they work together. Clients value a responsive approach that demystifies legal choices and results in well-crafted documents.
We also assist clients with specialized needs such as retirement plan trusts, special needs planning, and strategies for minimizing administrative burdens on beneficiaries. When litigation or petitions are required, our team prepares the necessary filings, such as Heggstad petitions or trust modification requests, and supports clients through the procedural steps. Our work aims to provide clarity and practical outcomes that respect your wishes and the well-being of family members. We maintain an accessible presence for clients in Alpaugh and surrounding communities to address questions and updates efficiently.
Accessibility and responsiveness are key parts of our service. We explain options in plain terms, coordinate with financial advisors and accountants when appropriate, and help clients implement the practical steps needed to make documents effective. From titling assets to executing HIPAA authorizations and guardianship nominations, we guide you through each requirement. Regular reviews help ensure your plan remains current, and we are available to assist with trust administration or to respond to changes that require updates. Our focus is on making the process manageable and reliable for you and your family.
The typical process begins with an initial consultation to identify assets, family considerations, and goals. We then recommend a tailored set of documents and explain how each part functions together. After you approve the plan, we prepare drafts and review them with you to ensure accuracy. Once finalized, documents are signed in compliance with California legal requirements and steps are taken to fund any trust. We provide clients with final executed documents, guidance on next steps such as retitling accounts, and recommendations for periodic review to maintain the plan’s effectiveness over time.
The first step focuses on gathering financial information, family details, and objectives so the plan reflects your priorities. We discuss who you want to appoint for key roles, how you prefer assets distributed, and any specific concerns such as care for dependents or planning for special needs. This stage includes reviewing property titles, account beneficiary designations, and existing estate documents. With a clear inventory and goals, we can recommend whether a trust-based plan, simple will, or combination of documents best meets your needs and suits your intended outcomes.
We review accounts, property deeds, retirement plans, life insurance, and any business interests to determine how assets are owned and whether retitling or beneficiary updates are needed. This analysis is essential to ensure that assets pass according to your wishes and to identify any potential gaps in coverage. Understanding how each asset is titled helps us design a plan that minimizes probate and coordinates distributions. This step also clarifies whether additional structures, such as irrevocable trusts or retirement plan trusts, are appropriate for your situation.
We spend time discussing family relationships, potential conflicts, and contingency plans for various outcomes. This includes naming guardians for minor children, planning for beneficiaries with special needs, and discussing staged distributions or conditions you wish to apply. Gathering these details early helps shape trust provisions and will language that reflect your values. Addressing contingencies reduces ambiguity and aims to prevent future disputes by setting clear expectations for trustees and beneficiaries about how assets should be managed and distributed.
After gathering information, we draft the necessary documents, such as trusts, wills, powers of attorney, and health care directives. Drafts are shared for your review, and we discuss any requested edits to ensure the documents align with your intentions. We explain the operation of each document and how they work together. This phase also includes preparing ancillary documents such as certification of trust and HIPAA authorizations. Careful review helps prevent misunderstandings and ensures the final signed documents accurately reflect your plan and fulfill legal formality requirements in California.
During review, we walk through each provision and answer questions about trustee powers, distribution schedules, and agent authority. Revisions are made based on your feedback to remove ambiguity and tailor the plan to family circumstances. Attention to detail at this stage reduces the likelihood of disputes and ensures that the documents are practical and enforceable. We also confirm that the documents integrate with beneficiary designations and retitling plans to achieve the desired outcomes.
Once final versions are approved, we arrange for proper execution of the documents according to California law, including witnessing or notarization when required. We provide guidance on storing original documents and distributing copies to appointed agents, trustees, and trusted advisors. We also outline follow-up steps such as retitling assets, updating account beneficiaries, and recording deeds if necessary. Proper execution and follow-through make the plan operational and reduce administrative burdens for your successors.
After documents are signed, we assist with implementation tasks like funding trusts, updating beneficiary designations, and coordinating with financial institutions or title companies as needed. Implementation ensures that the plan operates as intended when a transfer or incapacity occurs. We recommend periodic reviews to update documents after major life changes or when laws change. Ongoing maintenance keeps the plan current and functional, preventing unintended consequences and ensuring that trustees and agents are ready to act when required.
Funding a trust involves retitling assets and designating the trust as the owner where appropriate, as well as confirming beneficiary designations align with the plan. This step is critical because assets left outside the trust may still require probate. We provide clear instructions and assistance to carry out transfers, update account registrations, and record necessary documents. Proper funding reduces administrative steps for successors and helps ensure that the trust achieves its intended purpose of streamlined asset transfer.
Life events such as births, deaths, marriage and divorce, or changes in financial circumstances often require updates to estate plans. We recommend reviewing your plan regularly and whenever significant changes occur to ensure it remains consistent with your goals. Trust modification petitions or trust amendment documents can reflect new wishes or changing relationships. Staying proactive with periodic reviews helps maintain the effectiveness of the plan and avoids surprises for those who will carry out your instructions.
A revocable living trust holds legal title to assets during your lifetime and directs distribution at death, typically allowing those assets to pass without probate if the trust is properly funded. A will operates as a fallback document for assets not in a trust and can name guardians for minor children and a personal representative to administer probate. Because a trust can avoid probate for assets owned by the trust, it often helps keep transfers private and can reduce administrative steps for heirs. Both documents serve important roles in a coherent plan. Creating a trust requires attention to retitling assets into the trust and coordinating beneficiary designations, while a will completes the plan to capture any remaining items. Choosing which tools fit your needs depends on asset structure, family dynamics, and goals for privacy and ease of administration.
Choosing a trustee or agent involves considering trustworthiness, organizational ability, and willingness to serve. Many people select a close family member or friend who understands their wishes and can communicate with other family members and professionals. It is also common to name successor trustees or agents in case the primary designee cannot serve. For more complex estates, some clients name co-trustees or a professional fiduciary to provide continuity and administrative support. Discussing the role ahead of time helps ensure the person you choose is prepared and understands expectations. Clear written guidance in the trust or power of attorney can help reduce ambiguity, and backup appointments provide continuity in the event the initial choice is unable to act.
A trust can avoid probate for assets that are properly titled in the name of the trust, but it does not automatically avoid probate for assets that remain in your individual name or for accounts with beneficiary designations that require separate handling. Real property, bank accounts, and investment accounts must be retitled or otherwise transferred into the trust to be subject to trust administration rather than probate. Complete avoidance of probate requires careful coordination of asset titling, beneficiary designations, and account registrations. A review of asset ownership and proactive retitling helps maximize the portion of an estate that passes outside probate and reduces court involvement for your successors.
A financial power of attorney grants an agent the authority to handle financial matters on your behalf, which can include paying bills, managing bank accounts, overseeing investments, filing tax returns, and purchasing or selling property, depending on the scope of the document. A durable form remains effective if you become incapacitated, allowing timely management of your financial affairs without court appointment of a guardian. It is important to carefully draft the powers you grant and to choose an agent who will act prudently and in your best interests. Clear guidance and limitations can be included to shape how the agent may act and to avoid potential conflicts or misunderstandings among family members.
You should review your estate plan whenever major life events occur, such as marriage, divorce, births, deaths, changes in health, or significant changes in assets and residences. Even without a major event, reviewing your plan every few years helps ensure beneficiary designations, account ownership, and document provisions remain aligned with your objectives and current law. Regular reviews also allow for updates that reflect changes in relationships or financial goals. Periodic updates reduce the likelihood that outdated provisions will produce unintended outcomes and make sure that agents, trustees, and fiduciaries remain appropriate choices for your circumstances.
A pour-over will works with a revocable living trust to capture any assets that were not transferred into the trust during your lifetime. It directs that remaining assets be distributed to the trust upon death, effectively acting as a safety net to ensure all intended assets come under the trust’s terms. The pour-over will still may be subject to probate for any assets it governs, so proper funding of the trust during life is important to limit probate needs. Including a pour-over will is a common practice when using a trust-based plan, as it simplifies administration by consolidating distribution instructions under the trust and reduces the risk that an overlooked asset will pass outside your chosen plan.
A plan for a family member with special needs commonly uses a special needs trust to provide for supplemental care without disqualifying the beneficiary from public benefits. Such trusts can be tailored to cover things not provided by government programs, like therapy, education, and recreational activities, while preserving eligibility for benefits like Medi-Cal or Supplemental Security Income. Proper drafting and trustee selection help ensure funds are used as intended without jeopardizing benefits. Coordination with benefit rules and careful trust language are essential to achieve the balance between supplemental support and benefit protection. Regular review with knowledgeable advisors ensures the trust remains effective and responsive to the beneficiary’s changing needs.
Beneficiary designations on retirement accounts, life insurance policies, and payable-on-death accounts generally supersede instructions in a will or trust, so it is important to align designations with your overall plan. If you intend retirement accounts to fund a trust or provide for specific distribution terms, designing a retirement plan trust or updating beneficiaries may be necessary. Failure to coordinate beneficiary designations can lead to unintended distributions that bypass your trust or will provisions. Regularly reviewing and updating beneficiary designations ensures they reflect your current wishes and that assets pass in harmony with the rest of your estate plan. This coordination avoids surprises and reduces administrative complications for your heirs.
Trust administration typically begins with the successor trustee taking steps to learn about the trust assets, notifying beneficiaries, and securing property. The trustee inventories assets, obtains appraisals if necessary, pays obligations, and follows the trust’s distribution instructions. Where additional legal actions are needed, such as filing a Heggstad petition to transfer assets or seeking court guidance for trust modification, the trustee may work with legal counsel to complete required filings and ensure compliance with California law. Effective administration requires careful recordkeeping and communication with beneficiaries. Trustees should understand the trust terms and follow fiduciary duties, including prudently managing assets and providing accountings as required by the trust or law to maintain transparency and avoid disputes.
To ensure medical providers follow your health care wishes, prepare a clear advance health care directive and a HIPAA authorization that allows your chosen agent access to medical records. The directive should state preferences regarding life-sustaining treatment, pain management, and other care considerations, and name a health care agent empowered to make decisions if you are unable to communicate. Providing copies to your agent, family, and medical providers increases the likelihood your wishes will be followed. It is also helpful to discuss preferences with your appointed agent and primary care providers so they understand your values and treatment goals. Keeping these documents current and ensuring they are readily accessible at times of need improves the chances that medical professionals will follow your instructions promptly.
Criminal Defense
Homicide Defense
Manslaughter
Assault and Battery
Assault with a Deadly Weapon
Battery Causing Great Bodily Injury
Domestic Violence
Domestic Violence Protection Orders
Domestic Violence Restraining Order
Arson Defense
Weapons Charges
Illegal Firearm Possessions
Civil Harassment
Civil Harassment Restraining Orders
School Violence Restraining Orders
Violent Crimes Defense
Estate Planning Practice Areas