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.
Chemung is a town in Chemung County, New York, USA. The population was 2,665 at the 2000 census. The town name is derived from the river flowing through it, which means in the native dialect, "Big Horn. " The Town of Chemung is in the southeast corner of the county and is southeast of Elmira, New York. It is part of the 'Elmira, New York Metropolitan Statistical Area'.