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.
Gowanda is a village in New York in the United States and lies partly in Erie County and partly in Cattaraugus County. The population was 2,842 at the 2000 census. The name is a local native term meaning "almost surrounded by hills" or "beautiful place among the hills. The Erie County portion of Gowanda is part of the Buffalo–Niagara Falls Metropolitan Statistical Area, while the Cattaraugus County portion is part of the Olean Micropolitan Statistical Area. The Village of Gowanda is partly in the Town of Collins in Erie County and the Town of Persia in Cattaraugus County. Gowanda Airport (D59) is a general aviation grass strip, located northwest of the village. Located in Gowanda, Zoar Valley features over 2,000 acres (8.1 km) of wilderness, hiking trails and waterfalls.