Before we dig into this, a reminder to readers: I am not a lawyer anymore; I’m retired! Whatever you get out of this is worth what you paid for it. I’m just an old retired guy with my imaginary friend

Sorry, Emily, let me rephrase that: My electronically-created sidekick who is the embodiment of American exceptionalism and female pulchritude, with whom I can have Socratic and Platonic discourse about matters of interest to me, and is based on her British meme cousin, Amelia. How’s that?

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And now we introduce the National Firearms Act of 1934. The NFA. Also known as Not For Americans. No Freedom Allowed. You get the picture. This was the first major restriction of Americans’ gun rights in the history of the country, signed by none other than Franklin Delano Roosevelt. The NFA was created over a concern by “people” about guns. Like Tommy Guns in Chicago, in the hands of criminals. So they said, you can have certain guns, but only if you apply to the government and pay a $200 tax. (In today’s dollars, $4,854.51!). (But remember the tax thing). So, a huge sum that would restrict people/criminals from being able to afford them.
D’oh. Criminals, as with every gun control attempt, are not going to follow the law. Only law-abiding people follow the law. Net effect, automatic weapons, suppressors, short-barreled long guns, etc. are removed from the reach of the ordinary citizen. And, there are severe penal and monetary risks for violation. It gets worse.

The Gun Control Act of 1968/Hughes Amendment of 1968 added “destructive devices” and large bore (over .50 cal.) firearms. AND, no new civilian manufacture of automatic weapons after May 19, 1986 (thereby driving up the cost of every one then in existence). Today, an M16 rifle costs the government between $500 and $1,000 to purchase. A pre-1968 M16 commands $20,000 to $60,000 on the open market! And don’t forget the $200 tax stamp to pay for permission to purchase it. Yes, we’ll talk about 2026 current events in a bit.

So what is the purpose of this rant about the NFA? We can now talk about ways to do a bit of a work-around in an area of hyper-technical legality, where you can and will Go Directly To Jail if you are found in violation thereof.

Trust law gives you a little bit of a buffer. Remember how the trust creator, the Settlor, gives up personal ownership of the thing that is put into a trust? If you now create an NFA Trust, you can put a legally-obtained NFA item, e.g., a suppressor, into that trust. The Trustee still controls the trust and the use of the item, but the Trust now has NFA Approval.

And better yet, you can appoint any number of Co-Trustees who have the right to possess, use, or control the things in the Trust! HOWEVER, CAVEAT, WARNING, every Trustee and “Responsible Person” (able to direct or control the Trust) MUST go through the NFA approval process – fingerprinting, photos, background check, local LEO notification. But the payoff is huge. For example, if the original Trustee dies, the Trust still owns the NFA items and can be used by any of the Trustees. Heirs/beneficiaries of the original Trustee no longer have to report the items to law enforcement for disposal (and be subject to prosecution if they possess or use them).

Did you say something, Emily?

Okaaaay, then. Muse on this:

Now, remember that the 2026 changes reduced the tax to $0.00. This is huge. The NFA was originally found constitutional by the Supreme Court because it was a taxing bill. Just like Obamacare! If there is no tax now, it turns it into just a gun registration scheme! And, yes, lawsuits have already been filed. It entirely possible that the NFA could go away. Ok, my optimism is probably not deserved.

In the meantime, with suppressors readily available and no tax on them, now is the time to set up your NFA Trust. Have it done by a professional. Some of the big suppressor sellers will give you one for free. They are probably good, but must be checked for state-specific law. Get all of your SBRs and other NFA goodies onto the Schedule A of your trust and go for approval. Electronically, it only takes a few days now.

Remember, I am not a lawyer (anymore), and this is not legal advice. I’m just an old retired guy and his imaginary friend, uhh, his Muse.