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.
Leon is a town in Cattaraugus County, New York, United States. The population was 1,380 at the 2000 census. The name is derived from the former Kingdom of León in Spain, though it is pronounced like the American first name, "Lee-on. " The Town of Leon is on the western border of the county, northwest of the City of Salamanca.