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.
Cumberland is a city in the far western portion of Maryland, United States. It is the county seat of Allegany County, and the primary city of the Cumberland, MD-WV Metropolitan Statistical Area. As of the 2000 census, the city had a population of 21,591. Cumberland is a regional business and commercial center for Western Maryland and the Potomac Highlands of West Virginia. Cumberland is also known for being the city in which the Baked Potato was invented.