The complete do-it-yourself NFA Trust (Gun Trust) kit with instructions.
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Exhibit A to NFA Trust
Certification of NFA Trust
Letter to Bank to Open Checking Account in name of NFA Trust
Appointment of Co-Trustee
Acceptance of Co-Trustee
Instructions for Distribution of Trust Property (Gun) at time of death
This is the main document and it (along with the Certificate) must be signed by
you and then acknowledged by a Notary Public. Subparagraph (1) of Paragraph 6.C.
gives you the right to designate on a separate instruction form (see below) items
of the trust (i.e., a specific firearm or firearms) to be distributed to designated
individuals (assuming they are not a "prohibited person"). Any firearms not specifically
left to a designated person can be held in the trust and/or sold by the successor
Trustee (the proceeds of any sales are added to the remainder of the Trust); when
the trust no longer owns any restricted firearms the trust is distributed to the
remainder beneficiaries as set out in subparagraphs (2) and (3) of Paragraph 6.C.
SCHEDULE "A"TO THE TRUST
To exist, a trust must have a "corpus"(i.e., the "body"), so
it is necessary to initially fund the trust and then
additional assets (e.g., the firearms) can be transferred to
an existing trust. The default funding amount is $10;
however, since this amount will be used to open the trust
checking account, if you wish to initially open the account
with a greater sum, simply change the amount on the Schedule
"A" to the correct amount. You should sign concurrently with
the signing of the trust.
CERTIFICATION OF TRUST
The Certification sets forth the existence of your Trust and your unlimited right
as Trustee to deal with any account or asset held in the Trust. The Certification
acts as a short version of the Trust Agreement and gives any third party (e.g.,
the bank) all the information required from the Trust without getting into the dispositive
provisions, which are (and should remain) confidential. Please note, for BAFTE registration,
you will have to provide a complete copy of the executed trust.
BANK INSTRUCTION LETTER
This Letter should be given to your bank to create a new
checking account for the trust; this account should be used
for all payments and fees relating to the purchase of any
firearms to be owned by the trust. Please note, as long as
you are alive and acting as the Trustee, your trust is
characterized (for income tax purposes) as a "Grantor-type
Trust"; accordingly, there is no separate tax identification
number required for the trust (you will use your Social
Security Number) and all income attributable to the trust
(e.g., interest and/or gain from the sale of a trust asset)
should be shown on your income tax return. FYI, the term
"U/A" stands for "under agreement".
APPOINTMENT OF CO-TRUSTEE:
Pursuant to federal law, only a current Trustee is permitted to use or even possess
a restricted firearm owned by the trust; an unauthorized person in possession of
a restricted firearm can be subject to serious felony criminal charges. This Appointment
can be used to make any other person or persons a current co-Trustee and, as a result,
give such co-Trustee(s) the right to the immediate use of a trust asset. This form
is not to be completed until needed.
RESIGNATION OF CO-TRUSTEE
If it is no longer necessary or appropriate to for a person appointed as a co-Trustee
to continue to act as such, this form can be used for the resignation of the co-Trustee.
Again, this form is not to be completed until needed.
BILL OF SALE
This is an optional form which can be used to transfer any existing firearms into
the trust, whether restricted or not.
INSTRUCTIONS FOR THE DISTRIBUTION OF PERSONAL PROPERTY
This is also an optional form and can be completed at any time (you should make
copies of it for future use). This form is to be completed by you to designate the
distribution at your death of specific items of the trust (i.e., a specific firearm)
to specific people. You can add to or change this form as often as you wish without
having to amend your trust; if you do add or delete a distribution, you should date
and initial the addition or deletion (or complete a new form and destroy the old
Available for the following states
National Firearms Act Handbook
The National Firearms Act (NFA) Handbook is available on
the ATF website
(www.atf.gov) and may be downloaded from this site onto
a CD. National Firearms Act (NFA) - Firearms FAQ
For answers to any of the following questions, see
ATF National Firearms Act FAQ
The types of firearms that must be registered in the
National Firearm Registration and Transfer Record are
defined in the NFA and 27 CFR, Part 479. What are some
ATF FAQ How can an individual legally acquire NFA
ATF FAQ How do I identify myself or my company when
completing a National Firearms Act application? See
ATF FAQ What is the tax on making an NFA firearm? See
ATF FAQ How is this tax paid? See
ATF FAQ What is an unserviceable firearm? See
ATF FAQ What happens when a State acquires an unregistered
NFA firearm through seizure or abandonment? See
ATF FAQ May a private citizen who owns an NFA firearm which
is not registered have the firearm registered? See
ATF FAQ What can happen to someone who has an NFA firearm
which is not registered to him? See
ATF FAQ What should a person do if he or she comes into
possession of an unregistered NFA firearm? See
ATF FAQ Are there any exemptions from the making or transfer
tax provisions of the NFA?
ATF FAQ How does a person qualify to import, manufacture, or
deal in NFA firearms?
ATF FAQ When must firearms special (occupational) taxes be
paid and how much are the taxes?
ATF FAQ Does a single special (occupational) tax payment
entitle a person or firm to import and manufacture
ATF FAQ May a licensed collector obtain NFA firearms in
ATF FAQ What are the required transfer procedures for an
individual who is not qualified as a manufacturer,
importer, or dealer of NFA firearms?
ATF FAQ How does an individual obtain authorization to make
an NFA firearm?
ATF FAQ Are parts which would convert a firearm into an NFA
firearm subject to registration?
ATF FAQ What law enforcement officials' certifications on an
application to transfer or make an NFA weapon are
acceptable to ATF?
ATF FAQ Is the chief law enforcement officer required to sign
the law enforcement certification on ATF Form 1 or ATF
ATF FAQ If the chief law enforcement official whose
jurisdiction includes the proposed transferee's
residence refuses to sign the "law enforcement
certification," will the signature of an official in
another jurisdiction be acceptable?
ATF FAQ Does the registered owner of a destructive device,
machine gun, short-barreled shotgun, or short-barreled
rifle need authorization to lawfully transport such
ATF FAQ If an individual is changing his or her State of
residence and the individual's application to transport
the NFA firearm cannot be approved because of a
prohibition in the new State, what options does a lawful
ATF FAQ May a transferor submit an application to transfer an
NFA firearm prior to the date on which the transferor
receives the weapon?
ATF FAQ If a person has a pistol and an attachable shoulder
stock, does this constitute possession of an NFA
Does the owner of a registered NFA firearm have to
have any evidence to show it is registered lawfully to
him or her?
ATF FAQ What is the status of unloaded or dummy grenades,
artillery shell casings, and similar devices?
Are muzzle loading cannons classified as destructive
ATF FAQ Are grenade and rocket launcher attachments
ATF FAQ What is a "conversion kit?"
ATF FAQ Are Paintball and/or Air gun Sound Suppressers NFA
ATF FAQ Which agency collects the special (occupational) tax
from persons who wish to import, manufacture or deal in
National Firearms Act (NFA) firearms?
ATF FAQ Who is liable for the tax?
ATF FAQ How is the special tax paid?
ATF FAQ When is the special tax due?
ATF FAQ What are the classes of special tax and the rates?
ATF FAQ What do I get to show I paid the special tax?
ATF FAQ Does payment of the tax qualify me to import,
manufacture, or deal in NFA firearms?
ATF FAQ Does a single payment entitle a person to import and
manufacture NFA firearms?
ATF FAQ Do I need an Employer Identification Number and, if
so, how do I get one?
ATF FAQ What if I change my business structure?
ATF FAQ Can I use a trade name?
ATF FAQ What if I change my address during the tax year?
ATF FAQ How do I claim a refund of special tax paid?
ATF FAQ What is the process for renewing the tax payment for the
next Tax Year?
ATF FAQ If I discontinue business as an importer, manufacturer,
or dealer in NFA firearms must I dispose of my inventory
ATF FAQ Geographic Distribution of NFA Applications for
Processing by ATF
The ATF National Firearms Act (NFA) Branch is pleased to
announce that as of July 2011, ATF Forms 1, 2, 10 and ATF
Form 5320.20 will be assigned to a legal instruments
examiner for processing according to the State of the
applicant's address. The NFA Branch also will begin
assigning ATF Forms 3, 4 and 9 applications to examiners by
the State of the transferor's address. Applications already
pending at the time of the change will continue to be
processed by the examiner to whom they were previously
assigned. Historically, applications in the NFA Branch have
been assigned to legal instruments examiners alphabetically
based on the name of the transferor or applicant. A chart
showing the new assignment distribution is below.
We expect this
change in the assignment of applications to better enable
NFA examiners to develop State law expertise and more
knowledgeably and effectively respond to our customers
during an era of unprecedented and ever increasing
application volume. Please contact the NFA Branch at
304-616-4500 with any questions about this change.
NFA Examiner Assignment Distribution ( ) effective July 2011
from the District Of Columbia and US Territories Will be
Assigned to the Supervisory Legal Instruments Examiner