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.
Panama is a village in Chautauqua County, New York, United States. The population was 491 at the 2000 census. The village is named after a large rock formation south of the village, called Panama Rocks. This site has become a tourist attraction, and the owners charge admission at the gate. The Village of Panama is in the northwest part of the Town of Harmony, New York. The village is at the junction of Route 474 (Main Street) and Route 33. The Panama Rocks scenic attraction is south of the village. It has Paleozoic fossils in an outcrop.