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.
Gates is a city on the border of Linn and Marion counties in Oregon, United States. The population was 471 at the 2000 census. The greater part of Gates' population is in Marion County and the city is primarily under Marion County's jurisdiction. The Marion County portion of Gates is part of the Salem Metropolitan Statistical Area, while the Linn County portion is part of the Albany–Lebanon Micropolitan Statistical Area.