Firearms and NFA Trusts

Schedule a Consultation

If you own firearms in Georgia, especially items regulated by the National Firearms Act (NFA), you already know that the rules around owning, sharing, and passing them on are strict. One wrong step can mean serious federal criminal penalties. That’s where an NFA trust becomes one of the most powerful tools in your estate plan. At Slowik Estate Planning, located in Atlanta, Georgia, we help firearm owners build trusts that protect their collections, their families, and their legal standing under both federal and Georgia state law.

Table of Contents

What Is an NFA Trust and Why Does It Matter?

The National Firearms Act of 1934 created a special class of heavily regulated weapons. The weapons regulated by the NFA include machine guns (any firearm that fires more than one cartridge per trigger pull, including burst-fire), short-barreled rifles with a barrel under 16 inches or overall length under 26 inches, short-barreled shotguns with a barrel under 18 inches, suppressors (also called silencers), and destructive devices such as grenades and explosive missiles. These are commonly called Title II weapons.

Owning any of these items as an individual comes with real restrictions. Unlike traditional firearms, for which no registration or permit is required for ownership, it is illegal for any person or entity to own a Title II weapon that is not registered in the NFA registry. Transfers of such weapons must also be approved and documented by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF).

An NFA trust changes the picture entirely. When a person purchases firearms using a trust, the gun trust is the legal owner of the weapons, and the individual is a trustee who can legally possess, use, or transfer possession of the firearms. The trustee will also register the gun or accessory with the ATF in the name of the gun trust. This structure gives you legal flexibility that individual ownership simply cannot match. Because a gun trust functions as a legal entity, it can be integrated into a broader estate plan. When you pass away or become incapacitated, the firearms held within your trust can be transferred more smoothly to beneficiaries according to your wishes. If you are ready to protect your firearms and your family, contact Slowik Estate Planning to talk through your options with an Atlanta estate planning lawyer.

Georgia Law and NFA Firearms: What You Need to Know

Georgia is a firearm-friendly state, but that does not mean there are no rules. Georgia law, specifically O.C.G.A. § 16-11-122, generally prohibits ownership of Title II weapons. However, there is a clear exception. Georgia Code §§ 16-11-122 and 16-11-124 generally prohibit silencers, but explicitly exempt those registered “in accordance with the dictates of the National Firearms Act.” In plain terms, if you follow the federal NFA registration process, Georgia law allows you to own these items.

Georgia also has a unique benefit for hunters and outdoor enthusiasts. Suppressors are legal in Georgia for private citizens who comply with federal NFA regulations. Whether you are looking to reduce noise at the range, make hunting more neighbor-friendly, or add one to your home defense setup, Georgia residents can legally own and use suppressors with the proper paperwork and approval. In fact, the possession of all NFA items is allowed as long as the items are properly registered in accordance with federal regulations. Hunting with a suppressor became legal in Georgia as of July 1, 2014.

One thing Georgia gun owners must keep in mind is practical compliance. O.C.G.A. § 16-11-122 generally prohibits ownership of a Title II weapon unless the owner can prove the item was registered under the dictates of the NFA. To avoid potential hassle, it is best to keep a copy of the stamp with the item. An NFA trust, properly drafted under the Revised Georgia Trust Code of 2010 (O.C.G.A. Title 53, Chapter 12), gives you the legal framework to hold these items and demonstrate lawful ownership at any time. Working with Slowik Estate Planning means your trust will reflect both federal NFA requirements and Georgia’s specific firearms statutes from the start.

Key Benefits of an NFA Trust in Georgia

Why use a trust instead of owning NFA items in your own name? The advantages are real and practical. First, a trust allows multiple people to legally possess your NFA firearms. Georgia gun trusts provide important advantages to owners of NFA firearms, including that NFA firearms registered to a Georgia gun trust can be used and possessed by more than one person. The settlor of a Georgia gun trust can add or remove persons who are allowed to use and possess the NFA firearms throughout his or her lifetime. NFA firearms registered to an individual resident of Georgia can only be used and possessed by the registered individual during the individual’s lifetime.

Second, a trust makes passing your collection to your family far simpler. NFA firearms registered to a Georgia gun trust pass to the beneficiaries of the gun trust outside of the probate process according to the terms and conditions of the gun trust agreement. NFA firearms registered to an individual resident of Georgia pass to their beneficiaries according to the terms of the individual’s last will and testament, which is probated in a probate court and provided to the ATF during the transfer process so the executor can prove to the ATF that the individual intended to transfer the NFA firearms to the beneficiaries. This can be both slow and expensive.

Third, a trust protects your family if you become incapacitated. NFA firearms registered to a Georgia gun trust can be protected if the settlor is later deemed to be incompetent, since any co-trustee can take possession of the NFA firearms to hold them on behalf of the settlor. Without a trust, your family could unknowingly handle a registered NFA item without authorization, which is a federal crime. Federal laws prohibit people without proper authorization from allowing others to use or store the weapons. Simply allowing a close friend or family member to shoot the gun could result in arrest, conviction, and a felony on their permanent criminal record. Understanding who qualifies as a trust beneficiaries is a critical part of building a proper NFA trust. Slowik Estate Planning can help you identify the right people and structure your trust correctly.

Federal Requirements Under ATF Rule 41F and P.L. 119-21

Federal law governs every step of acquiring and transferring NFA items. Before you or your trust can take possession of any NFA firearm, there is a required federal process. Before taking possession of an NFA firearm of any type, most purchasers must complete and receive an approved ATF Form 4, which requires a background and identity check, and serves to register the NFA firearm with a central registry known as the National Firearm Registration and Transfer Record (NFRTR). The NFRTR includes the identification of the firearm, the firearm’s date of registration, and the identification and address of the person entitled to possess the firearm.

When using a trust, every “responsible person” named in the trust must also be vetted. Responsible persons have authority to possess and direct trust assets, which means they need ATF vetting. Beneficiaries merely have future interests in trust property and do not require background checks or ATF notification. This distinction matters a great deal when you are naming people in your trust document.

In 2026, there is also an important update to the cost of NFA ownership. P.L. 119-21 removed the making and transfer taxes on all NFA firearms that are not machineguns or destructive devices. It did not repeal the NFA or its implementing regulations, and the other legal requirements of the NFA remain in place. The special occupational tax, requirements for approvals prior to making or transferring firearms, requirements for a purchaser to undergo a background check and have the firearm registered to them in the NFRTR, along with the criminal penalties for possessing an unregistered NFA firearm, all remain in place. So while some of the financial burden has been reduced, registration, background checks, serial-number tracking, and ATF approval remain mandatory for all NFA items. Your trust still needs to be properly structured to stay compliant. A well-drafted trust also ties directly into your broader estate plan, including your wills and other planning documents, so everything works together when it matters most.

How an NFA Trust Fits Into Your Broader Estate Plan

An NFA trust is not just a compliance tool. It is a real estate planning asset. Under the Revised Georgia Trust Code of 2010 (O.C.G.A. Title 53, Chapter 12), Georgia trusts are governed by a comprehensive set of rules covering how trusts are created, administered, and terminated. Article 2 of that code (O.C.G.A. §§ 53-12-20 through 53-12-28) governs express trusts, which is the category your NFA trust falls into. Article 11 (O.C.G.A. §§ 53-12-200 through 53-12-221) governs trustees and their duties, which is critical when you are naming co-trustees who will have access to your firearms.

Your NFA trust can also hold non-NFA firearms. It is permissible for your NFA gun trust to own non-NFA firearms, though it is not required. Placing such non-NFA firearms in your NFA gun trust does not operate to “register” those non-NFA firearms, and there is no required filing or disclosure for the same. This means your trust can serve as a central legal home for your entire collection.

One important tax consideration applies when your trust holds appreciated assets. Under IRS Rev. Rul. 2023-2, assets held in an irrevocable grantor trust that are not included in your gross estate at death do not receive a step-up in basis under IRC § 1014. This means the cost basis of those assets stays the same as it was before your death, which could affect your beneficiaries if they later sell trust-held property. This is a planning detail that Slowik Estate Planning reviews carefully when helping clients structure their trusts.

Your NFA trust also works alongside other planning tools. For example, if you have pets, you may want to consider pet guardianships as part of your broader plan. And once your trust is created, ongoing trust administration ensures everything stays in order over time. Gun trusts are not a “one size fits all,” and each trust should be specifically tailored to the needs of the owner. Many of the provisions that will go in a gun trust are specific to gun trusts and not found in traditional trust documents. A traditional trust will generally not work as a gun trust. Your gun trust should be drafted by a competent attorney experienced with gun trusts, as improper structure can subject the trust grantor and the trustee(s) to massive civil and criminal liability. At Slowik Estate Planning in Atlanta, Georgia, we work with firearm owners to build NFA trusts that are legally sound, properly structured, and fully integrated into their estate plans. Contact us today to get started.

FAQs About Firearms and NFA Trusts in Atlanta, Georgia

What types of firearms require an NFA trust in Georgia?

An NFA trust is used to hold Title II weapons, which are the firearms and devices regulated under the National Firearms Act. These include short-barreled rifles, short-barreled shotguns, suppressors (silencers), fully automatic machine guns manufactured before May 19, 1986, destructive devices, and items classified as “Any Other Weapons” (AOWs). In Georgia, you can legally own all of these items as long as they are properly registered with the ATF under NFA requirements. Using a trust to hold these items gives you and your named co-trustees legal access to the firearms and makes the eventual transfer to your heirs much smoother than individual ownership would allow.

Can multiple people use my NFA firearms if they are held in a trust?

Yes, and this is one of the biggest practical benefits of an NFA trust. When NFA items are registered to a trust, every person named as a co-trustee or responsible person in that trust can legally possess and use the firearms. This is a major advantage over individual ownership, where only the registered individual can legally possess the item during their lifetime. Keep in mind that every responsible person in the trust must submit photos, fingerprints, and a background check through the ATF process when a new NFA item is acquired. You can also add or remove co-trustees over time by amending your trust document, giving you ongoing flexibility as your family situation changes.

What happens to my NFA firearms when I die if I do not have a trust?

Without a trust, your NFA firearms become part of your probate estate. Your executor must provide the ATF with a copy of your will to prove that the transfer to your heirs was intended. This process can take a long time and adds expense and complexity to an already difficult time for your family. More importantly, your family members cannot legally possess or use your registered NFA items during the probate process without proper authorization. With a properly structured NFA trust governed under O.C.G.A. Title 53, Chapter 12, your firearms pass directly to your named beneficiaries outside of probate, according to the terms you set in advance. This saves time, money, and the risk of an inadvertent federal violation.

Does Georgia have any unique rules about NFA items that I should know?

Yes. Georgia law under O.C.G.A. § 16-11-122 generally prohibits ownership of Title II weapons, but it provides a clear exemption for anyone who has properly registered the item under the National Firearms Act. Georgia also has its own definition of “machine gun” under state law, which differs somewhat from the federal definition, so it is important to understand both. On a positive note, Georgia allows hunters to use suppressors in the field, which became legal in 2014. Georgia also requires that you be able to prove your NFA item is properly registered if asked, so keeping your ATF approval documentation accessible is essential. An NFA trust drafted to comply with both federal law and Georgia’s specific statutes gives you the strongest legal protection available.

How is an NFA trust different from a regular living trust?

A regular revocable living trust is a general-purpose estate planning tool that holds assets like real estate, bank accounts, and investments. An NFA trust is a specialized trust written specifically to comply with the National Firearms Act and ATF regulations. It must include specific language addressing how NFA items are held, who can possess them, what happens if a trustee becomes legally disqualified from owning firearms, and how the firearms are transferred upon the grantor’s death or incapacity. A generic living trust will not satisfy ATF requirements for NFA items. Georgia trust law under O.C.G.A. Title 53, Chapter 12 provides the legal framework for creating a valid trust in this state, but the NFA-specific provisions must be carefully drafted on top of that foundation. Slowik Estate Planning, based in Atlanta, Georgia, prepares NFA trusts tailored to each client’s specific firearm collection and family circumstances.

More Resources About Special Purpose Trusts

Services

All Services

Testimonials

Jake is a person who really cares about his work. Can't recommend him enough and definitely telling my friends and family about his services.

- Catherine B.