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private const int SW_SHOWNOACTIVATE = 4;
private const int HWND_TOPMOST = -1;
private const uint SWP_NOACTIVATE = 0x0010;

[DllImport("user32.dll", EntryPoint = "SetWindowPos")]
static extern bool SetWindowPos(
     int hWnd,           // window handle
     int hWndInsertAfter,    // placement-order handle
     int X,          // horizontal position
     int Y,          // vertical position
     int cx,         // width
     int cy,         // height
     uint uFlags);       // window positioning flags

[DllImport("user32.dll")]
static extern bool ShowWindow(IntPtr hWnd, int nCmdShow);

static void ShowInactiveTopmost(Form frm)
{
     ShowWindow(frm.Handle, SW_SHOWNOACTIVATE);
     SetWindowPos(frm.Handle.ToInt32(), HWND_TOPMOST,
     frm.Left, frm.Top, frm.Width, frm.Height,
     SWP_NOACTIVATE);
}