For me it's not so much ensuring my heirs don't have to pay a transfer tax, it's all about simplifying the process. The goal is to not have to jump through hoops again getting fingerprint cards and CLEO signoff (I already went through that getting my CCW) just for the privilage of paying a tax.

I've been the corporation route when I had a small business. There's a lot of paperwork and quartely/yearly tax filing required to be legal. I disbanded it when I no longer needed it. A Trust on the other hand will do double duty for me in avoiding probate for my heirs as well as serving as a vehicle for purchasing a suppressor.