Originally Posted by goalie
Don't live somewhere where that matters

Yep. I used to, i.e., New York State. There, every handgun has to have a registered owner who holds a NYS Pistol Permit. If that person dies, and none of his relatives (who must also have a permit) have been named to take them, the family's obligation in the law is to call the police to come and collect them. The family can then direct the police to place them for sale at an FFL, or ship them to an out of state FFL, or transfer them to someone with a NYS Pistol Permit. Anything outside those parameters causes the handguns to become contraband, possession of which is a felony.