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.
Elmer is a Borough in Salem County, New Jersey, United States. As of the United States 2000 Census, the borough population was 1,384. Elmer was incorporated as a borough by an Act of the New Jersey Legislature on January 28, 1893, from portions of Pittsgrove Township and Upper Pittsgrove Township, based on the results of a referendum held four days earlier. The borough was formed on the dividing line of Pittsgrove and Upper Pittsgrove Townships and was named for Lucius Elmer a former judge who helped obtain a post office for the community during his service as Congressman.