The trust also allows for transfer to heirs with out having to obtain a new tax stamp. All my NFA items are in a trust that owns the items. I own the trust so to speak. I have co executors that can use the items and beneficiary’s who are on it and on my death they go to them in the trust without having to go through a waiting period, background checks and worries about keeping everything legal as it not a person to person transfer but a trust that owns and controlled the items. That the way I was explained and shown from a lawyer that specializes in NFA items.
