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.
Sanborn is a hamlet in the Towns of Cambria and Lewiston, New York, USA, on the southeast corner of the intersection of New York State Route 429 and New York State Route 31. Originally called South Pekin after the formerly thriving hamlet of Pekin to the north, Sanborn was renamed in 1866 after Ebenezer Sanborn. The ZIP code for Sanborn is 14132. Sanborn is the home of Niagara County Community College.