Elder Law is the legal practice of counseling and representing older persons and persons with special needs, their representatives about the legal aspects of health and long-term care planning, public benefits, surrogate decision-making, legal capacity, the conservation, disposition and administration of  estates and the implementation of their decisions concerning such matters, giving due consideration to the applicable tax consequences of the action, or the need for more sophisticated tax expertise. In addition, attorneys certified in elder law must be capable of recognizing issues of concern that arise during counseling and representation of older persons and persons with special needs, or their representatives, with respect to abuse, neglect, or exploitation of the older person, insurance, housing, long-term care, employment, and retirement. The certified elder law attorney  (CELA®) must also be familiar with professional and non-legal resources and services publicly and privately available to meet the needs of the older persons and persons with special needs, and be capable of recognizing the professional conduct and ethical issues that arise during representation.  All the experience, task and examination requirements relate to these areas of law.