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.
Gorham is a town in Cumberland County, Maine, United States. The population was 14,141 at the 2000 census. In addition to an urban village center known as Gorham Village or simply "the Village," the town also encompasses a number of smaller, unincorporated villages and hamlets with distinct historical identities, including South Gorham, West Gorham, Little Falls, White Rock, and North Gorham. Gorham is home to one of the three campuses of the University of Southern Maine. Gorham is part of the Portland–South Portland–Biddeford, Maine metropolitan statistical area.