Ready to kick off the New Year and make good on all those estate planning resolutions? On this first episode of 2024, Partners Erin Nicholls and Michael Clear highlight the estate planning opportunities resulting from changes in estate, gift and generation-skipping tax exemptions and discuss why 2024 is a good year to consider making big gifts before the exemptions are halved in 2026. They also discuss the importance of reviewing and updating your estate plans, including planning for beneficiaries, trust funding and making any desired changes to fiduciaries. 2024 will be the year to set clear goals, plan strategically, and focus on estate planning before it’s too late.