Estate planning is the process of anticipating and arranging for the disposal of an estate. Estate planning typically attempts to eliminate uncertainties over the administration of a probate and maximize the value of the estate by reducing taxes and other expenses. Estate planning attorneys advise clients on their options for disposition of real and personal property after death, and create any number of necessary documents pertaining to the estate and finances of the client -- including wills and trusts. Estate planning law attorneys also assist clients in setting out their end-of-life health care wishes through living wills and health care powers of attorney.
Blue (also Whittum) is an unincorporated community in Greenlee County, Arizona, United States. It lies 33°36′36″N 109°6′24″W / 33.61°N 109.10667°W / 33.61; -109.10667 (33.6100552, -109.1067396), at an elevation of 5,758 feet (1,755 m). The community was originally named for Nat Whittum, an original settler who was killed at the site in 1891. A post office was established at Whittum in 1894; however, its name was changed to Blue in 1898, because everyone knew where the Blue River was but Whittum was not known.