Partner Kristin Yokomoto discusses the December 31, 2025, sunset of the gift, estate and generation-skipping transfer tax exemptions during a Nov. 14, 2024, webinar hosted by the California Lawyers Association. Additional topics will include the meaning of adequate disclosures on Form 709 gift tax returns, variances of the different approaches to valuing a business and application of discounts with an emphasis on the importance of planning now.