Last year we provided some advice for gifting during your lifetime. See this link https://legacystudiolaw.com/should-you-consider-gifting-money-to-family-or-friends-during-your-lifetime-as-part-of-your-estate-plan/
The numbers have been updated for 2023. You can now give an individual gift of up to $17,000 a year to as many individuals as you want without having to file a gift tax return.
Additionally, each individual’s lifetime gift exemption has been increased to $12,920,000.
That means for most that die in 2023, their estates will be responsible for paying estate tax if the total assets of their estate (probate and non-probate assets), combined with the amount reported on any gift tax returns filed during their lifetime, exceed $12,920,000. See the link above for a more robust discussion of how this lifetime gift exemption works if you are married.
 This is the current amount for deaths in 2023. The law is set to sunset to approx. $6 million (adjusted for inflation) in January of 2026.