I benefit from this ability to defer income and spread it out to family members.
However, I disagree that this benefit exists, with a few reservations.
1.
I am self-employed and have no company pension plan. This corporate structure allows me to pay a bit less tax (close to the average savings of $5000/yr the govt expects from each of the 50,000 companies) and acts as a kind of pension for small business owners.
2.
This group of 50,000 companies is easy pickings for the government to go after. They have high enough income to add a significant amount to government coffers, yet small enough income that they have no real lobbying force that a multinational, or very high net worth individual may have. Yes, these 50,000 companies are likely in the top couple percent of earners, but they don't have unlimited resources, nor are the super rich.
3.
The super rich have largely been ignored. They hide money so well and have unlimited resources that the govt doesn't seem to bother. Sad.