What Happens to the Guns? (How to Handle the Contents of that Gun Safe)

Why a firearm collection needs its own estate-planning conversation

I recently completed an estate-planning signing at a client’s home. During the meeting, the client showed me a large safe containing at least twenty firearms of many different types. Some were super interesting vintage pieces, such as an old Russian military pistol. Some were meant to be used, others were meant to be collected. Like most clients with a living trust, the client had signed a general assignment transferring tangible personal property to the trust.

But firearms are not quite like the other contents of the house. A blanket assignment may express the owner’s intent, but it does not tell the future trustee what is in the safe, whether any item is federally regulated, who may legally receive it, or what procedures must be followed before transferring possession.

Start With a Private Inventory

The owner should record the manufacturer, model, caliber or gauge, serial number, acquisition history, approximate value, and intended recipient for each firearm. Any ATF forms, tax stamps, receipts, or appraisals should be kept with the inventory in a secure location. The list should not be attached to a public document, but the successor fiduciary should know where to find it.

Identify Federally Regulated Items

Most ordinary handguns, rifles, and shotguns are not maintained in a federal ownership registry. Different rules apply to National Firearms Act firearms, which can include suppressors, machine guns, short-barreled rifles, short-barreled shotguns, and certain other weapons.

A generic assignment to a trust does not change the federal registration of an NFA firearm. A properly registered NFA firearm can generally pass to a lawful heir through an approved ATF Form 5. An unregistered NFA firearm, however, generally cannot be registered by the family after death and may be treated as contraband.

Name a Lawful Recipient and a Backup Plan

The intended recipient must be legally eligible to possess the firearm, and the firearm must be lawful where that person lives. The estate plan should say what happens if the recipient is ineligible, lives in a restrictive jurisdiction, declines the gift, or dies first. The fiduciary should be authorized to use a licensed dealer, obtain an appraisal, arrange secure storage, sell the firearm, or lawfully surrender an unlawful item.

Remember State Law

Oregon and Washington both regulate firearm transfers and provide limited exceptions for certain transfers following an owner’s death. The details differ. Washington imposes special requirements for inherited pistols and assault weapons, while Oregon’s inheritance exception can depend on the recipient’s family relationship to the deceased owner. The applicable law should be checked at the time of transfer.

Does Everyone Need a Gun Trust?

No. A gun trust may be valuable for NFA firearms, shared lawful use, or a collection intended to remain in the family for generations. For a smaller collection of ordinary firearms, a sound estate plan, current inventory, and clear transfer instructions may be sufficient.

The important point is to address the collection while the owner is available to identify it and explain what should happen. The family should not have to open a safe after death and begin guessing.

Firearm laws are technical and change frequently. Consult qualified counsel regarding a particular firearm or transfer.