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.
Zap is a city in Mercer County, North Dakota in the United States. The population was 231 at the 2000 census. Zap was founded in 1913. The city was named by a railroad company official after the Ukrainian town of Zaporizhia which lies almost exactly on the same line of latitude. There is a story that it was named after the town of Zapp in Scotland however no such place exists. The new settlement also had a coal mine at its edge.