Elder law refers to several areas of elder law and estate planning legal practices as they relate to the elderly. Because older people are faced with difficult, end-of-life decisions involving retirement, estate planning, and long-term care, elder law focuses on wills, trusts, tax issues, Social Security benefits, Medicare and Medicaid coverage, nursing-home care, in-home care, powers of attorney, medical directives, and other legal matters of particular concern to them such as elder abuse law.