Florida Gun Trusts (NFA Trusts)

A gun trust is a revocable living trust that holds firearms as its primary asset. Instead of you owning a firearm individually, the trust owns it. You serve as the initial trustee and retain full control during your lifetime. You can add or remove firearms, amend the trust terms, or revoke it entirely at any time.

For standard firearms, a gun trust functions much like any other revocable trust: it keeps your collection out of probate and provides a clear succession plan. For National Firearms Act (NFA) items, the trust structure provides additional legal benefits that individual ownership does not.

Stewart Law drafts Florida gun trusts as part of a comprehensive estate planning practice. Every trust is prepared by Blake Stewart, a Florida-licensed attorney who understands both the federal firearms law requirements and how a gun trust fits into your broader estate plan.

The National Firearms Act of 1934 regulates a specific category of firearms and accessories that require ATF registration, a $200 tax stamp, and a background check before transfer. NFA-regulated items include:

• Suppressors (also called silencers)
• Short-barreled rifles (SBRs) — rifles with a barrel under 16 inches
• Short-barreled shotguns (SBSs) — shotguns with a barrel under 18 inches
• Machine guns (fully automatic firearms)
• Any Other Weapons (AOWs)
• Destructive devices

An NFA trust is simply a gun trust used to acquire and hold these regulated items. When the trust is the registered owner rather than an individual, the practical and legal benefits are significant.

You can own NFA items as an individual. But individual ownership creates limitations that a gun trust eliminates:

Suppressors are among the most commonly trust-held NFA items in Florida. A suppressor registered to a gun trust can be used by any co-trustee — meaning a spouse can take it to the range without the registered owner being present. At death, the successor trustee transfers the suppressor to the named beneficiary through the ATF process, without probate delays.

Short-barreled rifles are another common trust asset. Florida has no state-level prohibition on SBRs beyond the federal NFA requirements. A gun trust that holds an SBR provides the same co-trustee possession benefits and the same probate-free succession as it does for suppressors.

Machine guns manufactured before May 19, 1986 are transferable to civilians under the Hughes Amendment. These are high-value assets — often worth $10,000 to $50,000 or more — and holding them in a gun trust is particularly important for estate planning purposes. A trust ensures the firearm passes to the right person under the right legal structure, not through a probate process that may not understand NFA transfer requirements.

A gun trust is not a standalone document. It works alongside your broader estate plan:

• Your revocable living trust holds real estate, financial accounts, and general personal property — passing them to beneficiaries without probate.
• Your gun trust holds firearms and NFA items under a structure that complies with federal firearms law — passing them to beneficiaries without probate and without creating federal liability.
• Your last will and testament serves as a backstop for any assets not captured by either trust, and designates a guardian for minor children.
• Your durable power of attorney authorizes your agent to manage financial and legal affairs if you become incapacitated — including matters related to the trust.

When all four documents are coordinated, your entire estate — including your firearms — passes to the right people, under the right legal structure, without court involvement.

This is where the absence of a gun trust creates the most serious problems. When an NFA item is registered to an individual who dies, the item becomes part of the probate estate. The personal representative cannot simply hand the suppressor or SBR to a family member — doing so without ATF approval is a federal felony.

The probate process must remain open while the ATF processes the transfer to the heir. That process can take months. During that time, the firearm must be stored in a manner that prevents unauthorized possession — which can be complicated when family members are grieving and may not understand the legal requirements.

A gun trust eliminates this problem. The trust owns the firearm, not the individual. At death, the successor trustee steps in, manages the ATF paperwork, and transfers the item to the named beneficiary under the trust terms — without probate, without court involvement, and without the risk of an inadvertent federal violation.

A well-drafted trust also includes provisions for beneficiaries who cannot legally receive a firearm — directing the trustee to sell the item and distribute the proceeds, or to surrender it to law enforcement if no lawful transfer is possible. Without these provisions, a trustee who transfers a firearm to a prohibited person faces federal criminal liability.