In the latest installment of Private Company Strategies, William D'Angelo and Adam Diederich are joined by Kevin Matz, Private Clients, Trusts & Estates Partner at ArentFox Schiff, to discuss the hottest topics in estate planning for owners of private companies. 

In this Part 1 of a two-part series, Bill, Adam, and Kevin discuss (i) the temporary increase (until December 31, 2025) in the exclusion amount for federal estate and gift tax purposes and its significant impact on estate planning; (ii) gifting and leverage transfer strategies for owners of interests in private companies; and (iii) the IRS’s recent challenges to grantor retained annuity trusts (GRATs).