This practice note discusses the challenges and opportunities technology entrepreneurs encounter in estate planning. It addresses the specific considerations relevant to each critical stage of a company's development, including formation, financing, and exit, in light of the unique risks and uncertainties inherent to the tech industry. Additionally, the practice note provides an overview of the federal estate and gift tax systems. While many of the considerations discussed herein are applicable to founders across various industries, some are unique to the technology sector, where intellectual property rights hold significant importance and companies prioritize agility.

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