[KarlInOhio]

How does incorporation help? Upon death of the corporation's owner the heir will have to pay the tax on the shares of the corporation they inherit. The corporation might help by keeping the farm in one piece even if partial ownership is sold to pay the tax, or with tricky accounting you might be able to claim the corporation is worth less than the farmland and equipment are worth and thus avoid the tax, but other than that I don't see how to avoid the tax.

[Smokin' Joe]

Distribute shares of the Corporation to the heirs while you are alive.