Estate Planning
Florida Gun Trusts & Firearm Estate Planning
Written by Blake Stewart | Florida Bar No. 84716 | Admitted 2010 | Florida Bankruptcy & Estate Planning Attorney
The Short Answer
A Florida gun trust is a trust designed to hold firearms and address their management and succession as part of an estate plan. It must be coordinated with Florida trust law and applicable federal firearms requirements. Creating a trust does not by itself authorize possession or transfer, or guarantee that every legal requirement has been satisfied.
What Is a Florida Gun Trust?
A gun trust is a revocable living trust designed specifically to hold firearms — including items regulated under the National Firearms Act (NFA) such as suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and machine guns. Once firearms are lawfully transferred to and held by the trust, the trust owns those assets.
A properly drafted and funded trust can identify who may manage its firearms, provide a succession plan, and give trustees instructions for lawful transfers. The trust cannot make an otherwise unlawful possession or transfer legal.
Florida trust law governs the trust, while Florida firearms law governs the items and people involved. Florida Statutes § 790.221 generally prohibits possession of an operable SBR, SBS, or machine gun, subject to an exception for firearms lawfully owned and possessed under federal law. How that exception applies to an unregistered SBR or SBS under ATF’s current policy is unsettled. Federal GCA rules and any applicable NFA requirements also remain relevant.
Why Use a Gun Trust Instead of Individual Ownership?
Multiple Lawful Possessors
A trust can designate eligible co-trustees to manage firearms held by the trust. Whether a particular person may possess an item depends on the trust, the item’s status, and federal and Florida law; naming a co-trustee is not enough by itself.
Succession Planning
Firearms properly titled in a trust can be administered under its terms and may avoid probate for those assets. A successor trustee still must confirm that each beneficiary and transfer is lawful.
Built-In Compliance Safeguards
A well-drafted trust can give trustees instructions to check a recipient’s eligibility and use a lawful process if a beneficiary cannot receive an item.
Privacy
A trust can keep some estate administration details out of probate filings, although records or disclosures may still be required by law.
Incapacity Planning
If you become incapacitated, your successor trustee can manage and safeguard the trust's firearms without court-appointed guardianship — and without the risk of an uninformed guardian inadvertently violating federal law.
NFA Items a Florida Gun Trust Can Hold
A gun trust can hold firearms that the trust and its trustees may lawfully possess. Congress reduced the NFA making and transfer tax to $0 for SBRs, SBSs, silencers, and AOWs. Effective October 9, 2026, ATF says it will not enforce NFA approval and registration requirements for those items nationwide as a matter of enforcement discretion; the statutory provisions remain on the books, and voluntary filings remain available. Machine guns and destructive devices remain subject to full NFA approval, registration, and the $200 tax. Items to discuss with counsel include:
Integrating a Gun Trust Into Your Broader Estate Plan
A gun trust is one component of a complete estate plan — not a standalone document. At Stewart Law, we can coordinate a gun trust with an estate plan for firearms, real estate, accounts, and other property. Proper funding and lawful beneficiary choices remain essential.
Your revocable living trust handles real estate, bank accounts, and general personal property. Your gun trust can hold lawfully possessed firearms under its terms, subject to federal and Florida law. Your pour-over will catches any assets not transferred into either trust. Your durable power of attorney authorizes someone to manage your affairs — including trust administration — if you become incapacitated.
The coordination between these documents matters. A gun trust that names a beneficiary who is also a beneficiary under your revocable trust needs to be consistent. A successor trustee who is also your agent under a power of attorney needs to understand the scope of their authority over NFA items. We coordinate these documents so the trustees have clear instructions and can evaluate each transfer under current law.
Current ATF Guidance and Florida Law
ATF’s October 9, 2026 open letter describes a nationwide decision not to enforce NFA making and transfer approval and registration requirements for SBRs, SBSs, silencers, and AOWs. That is enforcement discretion, not repeal of those provisions. ATF continues to accept Forms 1, 2, 3, and 4 voluntarily for these items. The earlier court injunction applies only to covered plaintiffs. Policy and legal interpretations may change.
The federal Gun Control Act still applies, including prohibited-person rules, dealer recordkeeping, and generally Form 4473 and a NICS check for retail FFL transfers unless a lawful exception applies. ATF still requires approved Form 20 for interstate transport of SBRs and SBSs. Florida law also remains in force. Section 790.221’s exception for firearms lawfully owned and possessed under federal law raises a question for unregistered SBRs and SBSs under the new policy; a trust does not resolve that question.
Machine guns and destructive devices remain subject to NFA registration and approval and the $200 making or transfer tax. A trust application for one of those items must meet the applicable responsible-person requirements. The Gun Control Act’s machine gun restrictions also continue to apply. Before acquiring, making, transferring, or transporting any regulated item, confirm the rules for that item and location.
Read the ATF open letter (PDF), ATF NFA guidance factsheet (PDF), and our Florida-focused explanation.
Frequently Asked Questions
What is a Florida gun trust?
A Florida gun trust is a revocable living trust specifically designed to hold firearms — including NFA-regulated items such as suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and machine guns. A properly funded trust can organize lawful possession by eligible trustees and plan for succession. The trust does not itself authorize possession or transfer; federal and Florida restrictions still apply.
Do I need a gun trust to own a suppressor or SBR in Florida?
No — you can own NFA items as an individual. A trust may help eligible trustees manage lawfully held firearms and plan for succession. It is not required solely to buy a suppressor or SBR, and it does not exempt anyone from firearm laws. The right structure depends on the item, how it is held, and the people involved.
Who can be a co-trustee on a Florida gun trust?
Any responsible person who is legally permitted to possess firearms under federal and Florida law can serve as a co-trustee. This includes a spouse, adult children, or other trusted individuals. If the trust files an NFA application, ATF responsible-person requirements may call for fingerprints, photographs, and notice. Naming someone as co-trustee does not by itself make possession lawful; eligibility, the trust terms, the item, and federal and Florida law all matter.
How does a gun trust handle my firearms when I die?
At your death, the successor trustee you named in the trust takes over management of the trust assets. The trust document specifies who receives each firearm — or directs the trustee to transfer, sell, or surrender items that beneficiaries cannot legally receive. Properly titled trust property may pass under the trust without probate. The successor trustee must still check whether a beneficiary can lawfully receive each item and complete any applicable federal or state transfer process, including mandatory ATF paperwork for machine guns or destructive devices.
Can a gun trust hold both NFA and non-NFA firearms?
Yes. A properly drafted trust can hold firearms that it and its trustees may lawfully possess, including some NFA-regulated items and ordinary firearms. Whether an item should be placed in the trust depends on federal and Florida law, how title or registration is held, and the estate plan.
How does a gun trust fit into my broader estate plan?
A gun trust works alongside — not instead of — your broader estate plan. Your revocable living trust handles real estate, financial accounts, and general personal property. Your gun trust can hold lawfully possessed firearms, subject to federal and Florida law. The documents should be coordinated to reduce probate and avoid an unlawful firearm transfer; the result depends on proper funding, beneficiary choices, and applicable law.
What happens if a beneficiary cannot legally receive a firearm?
A well-drafted trust can instruct the trustee to transfer an item only to an eligible recipient, sell it through a lawful process, or seek legal guidance about another disposition. The trustee must check applicable restrictions before any transfer; the trust document does not waive them.
Related Estate Planning Services
Statutes & Regulations Referenced: 26 U.S.C. § 5801 et seq. (National Firearms Act) · 18 U.S.C. § 922 (Gun Control Act) · 27 C.F.R. § 479 (ATF NFA Regulations) · ATF Final Rule 41F (2016) · Fla. Stat. Chapter 736 (Florida Trust Code) · Fla. Stat. § 790.221 (short-barreled firearms and machine guns)
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