2017-10-242017-10-2420102 EST. PLAN. & COMMUNITY PROP. L. J. 307http://hdl.handle.net/2346/73271With the 2010 Federal Tax law changes, the nature of estate, tax, and wealth planning changed as well. This change had a substantial effect on the GST tax. This article focuses on combining Grantor retained Annuity Trusts (GRATs), Intentionally Defective Grantor Trusts (IDGTs), and Beneficiary Defective Investors Trusts (BDITs) with Family Limited Partnerships (FLPs) and Family Limited Liability Companies (FLLCs) and wealth transfer issues related to these entities. A practitioner should look for a jurisdiction that has well developed wealth transfer protection laws and implement creative planning tools to give their clients the greatest monetary benefit.engEstateFamilyGiftsFamily limited partnershipFLPsGoods and services taxGSTTrustsWealth managementGrantor retained annuity trustsGRATsIntentionally defective grantor trustsIDGTsBeneficiary defective investors trustsBDITsFamily limited liability companiesFLLCsArticle