Thanks for posting the subject and examples,  I got your intent right away - 'setup your estate to avoid estate tax'  or at least look into it . . . . .
I'm surprised and not surprised at the replys - Surprised at the negitive feedback and not surprised from those that posted, just don't get it and looking at the subject with blinders on ~
Another option and generally accepted practice at the time a trust is established, there is generally some form of life insurance established to further reduce or elemanate tax burdens.
Ya know, small, medium and big business have they business's set up so IRS isn't even a consideration or part of the decree when the owner passes ~ Why aren't farmers seeing the light and finding good experence estate Attorneys / CPA's to educate themselves, if they want to pass the busness and BY-PASS the IRS ~
Farmers have been know as very, very improvisonal - able to solve problems. Well, the problem is How to NOT sell the farm to pay the IRS. Well, IRS has rules and rugulations on how to do it. Just has to be set up correctly per IRS.