Giving money to heirs

[Sedutra]

If I have money in the bank or in retirement accounts how much can I give my heirs without them incurring taxes?  And is it better to give it prior to my death or in a will/trust?

[tagteam]

For calendar year 2024, you can gift up to $18,000 (per person/ per year) without being required to file a gift tax return (Form 709).

The lifetime gift tax exemption is $13.61 million.