If there is any question about the solvency of the person paying, they may want to forget the tax benefit and characterize (those payments) as child support.
With a 'C' corporation, you can easily give different heirs different amounts of stock, or different type of stock -- voting shares to one person, non-voting shares to another, ... There's much more flexibility.
The IRS will never come and tell you who is likely to be audited, but generally, filers (who take home-office deductions) tend to be more frequently audited,
It's too much trouble and increases the possibility of a tax audit.
