Alaska Gun Trust / NFA Trust

ALASKA GUN TRUST / NFA TRUST

TABLE OF CONTENTS

1. Declaration of Trust
2. Definitions
3. Trust Property
4. Trustee Powers and Duties
5. Co-Trustees and Responsible Persons
6. Beneficiary Provisions
7. Successor Trustee
8. Amendment and Revocation
9. Distribution Upon Death
10. Federal Compliance — ATF 41F and § 922(g)
11. Alaska-Specific Provisions
12. Optional Alaska DAPT Integration (AS § 34.40.110)
13. Governing Law and Severability
14. Signatures and Notarization

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], [________________] Borough/Census Area, State of Alaska, hereby establish this revocable inter vivos trust (the "Trust") for the purpose of acquiring, holding, managing, possessing, transporting, and lawfully transferring firearms — including items regulated under the National Firearms Act, 26 U.S.C. § 5841 et seq., and 27 C.F.R. Part 479 — for the benefit of the Settlor during the Settlor's lifetime and for the named Beneficiaries thereafter.

This Trust is established pursuant to the Alaska Trust Code, AS § 13.36.005 et seq., and the Alaska Probate Code, AS § 13.12.101 et seq. The Settlor is the initial Trustee unless otherwise designated below.

2. DEFINITIONS

"Firearm" means any weapon as defined in 18 U.S.C. § 921(a)(3) — any loaded or unloaded handgun, pistol, revolver, rifle, shotgun, or other weapon that will expel, is designed to expel, or may readily be converted to expel a projectile by the action of an explosive.

"NFA Item" or "NFA Firearm" means a firearm within 26 U.S.C. §§ 5841–5872, including silencers/suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns lawfully transferable under federal law, destructive devices, and any other weapons (AOWs). Alaska separately treats a silencer, machine gun, short rifle, and short shotgun as a "prohibited weapon" under AS § 11.61.200(a)(3), (h)(1). For those weapons, subsection (c) provides a registration-based affirmative defense; the Trustee shall retain proof of the registration needed for that defense. Other NFA classifications require item-specific Alaska review.

"Prohibited Person" means any individual prohibited from receiving, possessing, shipping, or transporting firearms or ammunition under 18 U.S.C. § 922(g), 18 U.S.C. § 922(n), or AS § 11.61.200(a)(1) (concealable firearm — felony), AS § 11.61.200(a)(10) (resides in dwelling knowing concealable firearm or prohibited weapon present after felony conviction), or other Alaska or federal disqualification.

"Responsible Person" means an individual who possesses, directly or indirectly, the power or authority to direct the Trust's management and policies insofar as they pertain to firearms, including authority to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of a firearm for or on behalf of the Trust. Under 27 C.F.R. § 479.11, a settlor/grantor, trustee, beneficiary, or other person is included only when the individual has the relevant power or authority; title alone is not conclusive.

"CLEO" means the chief law-enforcement officer for the locality in which the applicant or Responsible Person is located, as specified in 27 C.F.R. §§ 479.62(c) and 479.84(c).

3. TRUST PROPERTY

All firearms and related items transferred to this Trust are listed on Schedule A (attached and incorporated by reference). The Settlor may add or remove items from Schedule A at any time during the Settlor's lifetime without formal amendment, subject to the current federal transfer or making route and Alaska law.

Current federal and Alaska status: ATF's October 9, 2026 guidance says it will not enforce NFA application, approval, registration, and tax-stamp requirements for domestic making, possession, or transfer of suppressors, SBRs, SBSs, and AOWs; voluntary registration remains available. Machineguns and destructive devices remain under full NFA enforcement. AS § 11.61.200(c), however, conditions Alaska's prohibited-weapon affirmative defense on NFA registration. Before this Trust takes possession of an Alaska prohibited weapon, the Trustee must obtain and retain the federal registration needed to support that defense. For any other covered zero-tax item without registration, the Trustee must obtain a written item-specific Alaska-law review before making or transfer.

☐ The Settlor has transferred the items listed on Schedule A to the Trust
☐ For each Alaska prohibited weapon, the applicable federal registration is documented; for another covered zero-tax item without registration, the written Alaska-law review is attached
☐ The current NFA making/transfer tax has been handled under 26 U.S.C. §§ 5811(a), 5821(a): $200 for a machinegun or destructive device and $0 for other NFA firearms; retain any approved form or eForms approval if the item is registered

4. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]

The Trustee shall have the following powers and duties, to be exercised in conformity with the Alaska Trust Code, the National Firearms Act, and 27 C.F.R. Part 479:

(a) Acquire, possess, use, transport, store, and lawfully transfer firearms on behalf of the Trust;

(b) Submit the current ATF form when required or when needed to support Alaska's registration-based defense, or when the Trustee elects voluntary registration of another covered zero-tax item. For a Trust Form 1 or Form 4 application, include the entity documentation, Form 5320.23, photograph, and two FD-258 fingerprint cards required for each Responsible Person under 27 C.F.R. §§ 479.62–479.63 and 479.84–479.85;

(c) Provide notice (CLEO notification) to the chief law-enforcement officer of each Responsible Person's locality before submitting each Form 1 or Form 4 application to ATF, as required by 27 C.F.R. §§ 479.62(c) and 479.84(c);

(d) Maintain all Trust firearms in safe and secure storage so as to prevent access by any Prohibited Person, minor, or unauthorized individual;

(e) Obtain ATF authorization before interstate or foreign transport when required for a destructive device, machinegun, short-barreled shotgun, or short-barreled rifle under 18 U.S.C. § 922(a)(4) and 27 C.F.R. § 478.28. ATF Form 5320.20 may be used. This federal preauthorization rule does not list silencers or AOWs, but destination law and transfer rules still apply;

(f) Pay all federal taxes, fees, and costs associated with Trust firearms;

(g) Maintain accurate records of each Trust firearm — including any approved Forms 1/4/5, tax stamps, written item-specific reviews, serial numbers, acquisitions, dispositions, and the identity of each Responsible Person — for the life of the Trust, and in particular maintain proof of federal NFA registration for any prohibited weapon under AS § 11.61.200(c).

5. CO-TRUSTEES AND RESPONSIBLE PERSONS

The following individuals are designated as Co-Trustees and/or Responsible Persons. A listing does not by itself authorize possession or use. Access requires authority under this instrument, registration to the Trust where required for an Alaska prohibited weapon or other applicable law, satisfaction of all federal and state restrictions, and any approval required for the transaction or transport:

For each Responsible Person, complete the applicable checks and retain the records with the Trust. Form-related checks apply when a Form 1 or Form 4 is filed:

☐ Verified as not a Prohibited Person under 18 U.S.C. § 922(g) or AS § 11.61.200
☐ Submitted ATF Form 5320.23 (Responsible Person Questionnaire) with the most recent Form 1 or Form 4 ☐ No Form 1 or Form 4 filed
☐ Submitted two completed fingerprint cards (FD-258)
☐ Submitted one 2x2 inch passport-style photograph taken within the prior year
☐ CLEO notification copy provided to the chief law-enforcement officer of the Responsible Person's locality
☐ Confirmed age eligibility for the particular acquisition and possession route. 18 U.S.C. § 922(b)(1) regulates dealer delivery (18 for rifles/shotguns and 21 for other firearms); it is not a general federal possession-age rule

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No beneficiary who is a Prohibited Person under 18 U.S.C. § 922(g), AS § 11.61.200, or the law of the jurisdiction of intended receipt shall receive any firearm from this Trust. The Trustee shall verify each beneficiary's eligibility — both federal and applicable state — prior to any distribution and shall maintain documentation of such verification.

If a beneficiary resides in a state that prohibits civilian possession of a particular NFA Item (e.g., Hawaii, California, New York, Illinois, New Jersey, Massachusetts, or the District of Columbia, as applicable to the specific item), the Trustee shall not transfer that item to such beneficiary and shall apply the alternative-disposition provisions of Section 9.

7. SUCCESSOR TRUSTEE

If the Initial Trustee is unable or unwilling to serve, the following shall serve in order:

First Successor Trustee: [________________________________________]
Second Successor Trustee: [________________________________________]

Each Successor Trustee must, prior to assuming office: (a) be of legal age to possess the firearms held in the Trust; (b) not be a Prohibited Person under federal or Alaska law; (c) submit ATF Form 5320.23, fingerprints, and photograph in connection with the next Form 1 or Form 4 application; and (d) execute a written acceptance of trusteeship pursuant to AS § 13.36.071.

8. AMENDMENT AND REVOCATION

The Settlor reserves the right to amend or revoke this Trust, in whole or in part, at any time during the Settlor's lifetime. Any amendment or revocation shall be in writing, signed by the Settlor, and delivered to the Trustee.

Upon revocation, each NFA Item held by the Trust shall be transferred to the Settlor individually or another eligible transferee only after any required federal approval and the Alaska-law review in Section 3. For an Alaska prohibited weapon, maintain the registration needed for the AS § 11.61.200(c) defense. The ordinary transfer tax under 26 U.S.C. § 5811(a) is $200 for a machinegun or destructive device and $0 for other NFA firearms, subject to any statutory exemption. The Trust shall not dissolve until required approvals are obtained and all transfers are documented.

9. DISTRIBUTION UPON DEATH

Upon the death of the Settlor, the then-acting Trustee shall:

(a) Inventory all Trust firearms within thirty (30) days. This is a deadline imposed by this Trust for its firearms inventory;

(b) A Trustee who accepts the trusteeship shall, within 30 days after acceptance, inform in writing the current beneficiaries and, if possible, one or more persons who may represent beneficiaries with future interests under AS 13.06.120, of the court in which the Trust is registered and the Trustee's name and address, as required by AS 13.36.080(a)(1). This notice period runs from acceptance of the trusteeship;

(c) Verify each beneficiary's eligibility under 18 U.S.C. § 922(g), AS § 11.61.200, and the law of the jurisdiction of intended receipt;

(d) For each NFA firearm proposed for distribution after death, obtain current ATF guidance and an item-specific federal and Alaska-law review of the transfer route. When a form is required or voluntarily used, use Form 5 only if ATF confirms an estate or operation-of-law tax exemption; otherwise use the applicable Form 4 and tax rate. See 27 C.F.R. § 479.90a and the current Form 4 and Form 5 instructions;

(e) Transfer Title I firearms (non-NFA firearms) to eligible beneficiaries; Alaska does not require private-party transfers to proceed through a federal firearms licensee (FFL). Before any delivery to a beneficiary in another state, confirm that 18 U.S.C. § 922(a)(3) and (a)(5) permit it, including whether the bequest or intestacy exception applies; otherwise use a licensed dealer and comply with both states' laws.

(f) Retain custody of each NFA firearm until ATF approves any required or voluntarily filed transfer form, and complete the Section 3 Alaska-law review before delivering possession to the beneficiary;

(g) If any beneficiary cannot lawfully receive a particular item, transfer such item to the next eligible contingent beneficiary, or arrange transfer to an FFL/SOT for sale with proceeds distributed under the Trust, or arrange surrender/destruction in accordance with ATF guidance.

10. FEDERAL COMPLIANCE — ATF 41F AND § 922(G)

The Settlor and each Responsible Person represent and warrant, as of the date of execution and as a continuing covenant, that none of them:

☐ Has been convicted in any court of a crime punishable by imprisonment for a term exceeding one year (§ 922(g)(1))
☐ Is a fugitive from justice (§ 922(g)(2))
☐ Is an unlawful user of, or addicted to, any controlled substance (§ 922(g)(3))
☐ Has been adjudicated as a mental defective or committed to a mental institution (§ 922(g)(4))
☐ Is an alien illegally or unlawfully in the United States, or admitted under a nonimmigrant visa with no qualifying exception (§ 922(g)(5))
☐ Has been discharged from the Armed Forces under dishonorable conditions (§ 922(g)(6))
☐ Has renounced United States citizenship (§ 922(g)(7))
☐ Is subject to a qualifying domestic-violence protection order (§ 922(g)(8))
☐ Has been convicted of a misdemeanor crime of domestic violence (§ 922(g)(9))
☐ Is a felon precluded from possessing a concealable firearm under AS § 11.61.200(a)(1) without restoration of rights
☐ Resides in a dwelling in violation of AS § 11.61.200(a)(10)

Any Responsible Person who becomes a Prohibited Person shall immediately (i) notify the Trustee in writing, (ii) be removed from firearm-related authority and access, and (iii) surrender possession and access to all Trust firearms. The Trustee shall promptly consult current ATF instructions and firearms counsel to determine whether the change requires any notice or filing before a pending or future application.

11. ALASKA-SPECIFIC PROVISIONS

NFA Items Under Alaska Law:

Alaska Carry and Regulatory Framework:

☐ Settlor acknowledges Alaska permits constitutional/permitless concealed carry under AS § 11.61.220(a)(1); persons 21 or older who are not Prohibited Persons may carry concealed without a permit (Alaska was the first U.S. state to adopt permitless carry, 2003)
☐ Settlor acknowledges Alaska maintains an optional concealed handgun permit (CHP) program under AS § 18.65.700–18.65.790 for reciprocity in other states
☐ Settlor acknowledges Alaska does not require state-level firearm registration; AS § 29.35.145 limits municipal authority to regulate firearms
☐ Settlor acknowledges Alaska recognizes Castle Doctrine and a duty-to-retreat-eliminated framework under AS § 11.81.335 (deadly force in defense of self) and AS § 11.81.350 (defense of property)
☐ Settlor acknowledges that any concealed-carry contact with a peace officer triggers a duty to inform under AS § 11.61.220(a)(1)(A) — the carrier must inform the officer of the handgun and allow the officer to secure it for the duration of contact

Storage and Access: Trust firearms shall be stored within Alaska in a manner reasonably preventing access by any Prohibited Person, minor not under direct supervision of a Responsible Person, or unauthorized individual. The Trustee shall not knowingly allow constructive possession by any Alaska Prohibited Person under AS § 11.61.200 or any federal Prohibited Person under § 922(g).

12. OPTIONAL ALASKA DAPT INTEGRATION (AS § 34.40.110)

This Section 12 is OPTIONAL and applies only if the Settlor elects, by separate written instrument, to coordinate this Gun Trust with an Alaska Domestic Asset Protection Trust ("Alaska DAPT") established under AS § 34.40.110.

(a) Background. Alaska's self-settled spendthrift-trust law permits a transfer restriction under AS § 34.40.110(a), subject to the exceptions in subsection (b). If a separate trust requires a "qualified person" under AS 13.36.390(3), a bank or national banking association must possess and exercise trust powers and have its principal place of business in Alaska; an Alaska office alone does not satisfy that definition. Counsel should determine the trustee, property, records, and administration requirements for any separately drafted trust.

(b) Relationship to This Gun Trust. This Gun Trust, as drafted, is REVOCABLE and DOES NOT by itself qualify as a self-settled DAPT under AS § 34.40.110. The Settlor's creditors may reach Trust assets during the Settlor's lifetime, and Trust assets are includible in the Settlor's gross estate for federal estate-tax purposes.

(c) Optional Coordination. If the Settlor wishes to obtain DAPT-style asset protection over the firearms held in this Trust, the Settlor may by separate instrument transfer the firearms to a separately drafted, IRREVOCABLE Alaska DAPT that complies with AS § 34.40.110. Such transfer must follow any required or Trust-elected ATF Form 4 procedures and the Section 3 Alaska-law review, must satisfy the Responsible Person framework under 27 C.F.R. § 479.11, and is subject to the AS § 34.40.110(d) creditor claim deadlines: generally four years after transfer, but a qualifying pre-transfer creditor may have until one year after actual or reasonable discovery if later and if the statutory conditions are met. The Settlor SHOULD consult separate Alaska trust counsel before any such transfer.

(d) No Implied DAPT Status. Nothing in this Section 12 shall be construed to convert this revocable Gun Trust into a DAPT. The DAPT-style protections of AS § 34.40.110 are not available unless and until a separate, properly drafted irrevocable Alaska DAPT is executed and funded in accordance with that statute.

13. GOVERNING LAW AND SEVERABILITY

This Trust shall be governed by, and construed in accordance with, the laws of the State of Alaska — specifically the Alaska Trust Code, AS § 13.36.005 et seq., and the Alaska Probate Code, AS § 13.12.101 et seq. The Trustee shall comply with applicable federal, state, and local law governing the acquisition, possession, transfer, manufacture, transport, and registration of NFA Items.

If any provision of this Trust is held invalid or unenforceable, the remaining provisions shall continue in full force and effect. The Trustee shall construe this Trust so as to comply at all times with federal NFA law and Alaska law and so as to preserve the affirmative defense under AS § 11.61.200(c).

14. SIGNATURES AND NOTARIZATION

SETTLOR:

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

INITIAL TRUSTEE (if different from Settlor):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

WITNESS 1 (recommended for evidentiary purposes; not required for revocable trust validity in Alaska):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

WITNESS 2 (recommended for evidentiary purposes):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

NOTARIZATION

State of Alaska
[________________] Judicial District

Before me, the undersigned Notary Public in and for the State of Alaska, on this [____] day of [________________], [________], personally appeared [________________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity and for the purposes therein expressed.

GIVEN UNDER MY HAND AND SEAL OF OFFICE.

Notary Signature: ________________________________________
Printed Name: [________________________________________]
Commission Expires: [__/__/____]

[NOTARIAL SEAL]

SCHEDULE A — TRUST PROPERTY (NFA AND TITLE I FIREARMS)

SCHEDULE B — RESPONSIBLE PERSONS LOG (ATF 41F)

SOURCES AND REFERENCES

• 26 U.S.C. § 5811 — current transfer-tax rates
• 26 U.S.C. § 5821 — current making-tax rates
• 26 U.S.C. §§ 5841–5872 (National Firearms Act)
• 27 C.F.R. Part 479 (Machine Guns, Destructive Devices, and Certain Other Firearms)
• ATF Final Rule 41F, 81 Fed. Reg. 2658 (Jan. 15, 2016)
• ATF Form 1, Form 4, Form 5, Form 5320.20, Form 5320.23
• 18 U.S.C. § 922(g) (Prohibited Persons)
• AS § 13.36.005 et seq. (Alaska Trust Code)
• AS § 13.12.101 et seq. (Alaska Probate Code)
• AS § 11.61.190 (Misconduct involving weapons in the first degree)
• AS § 11.61.195 (Misconduct involving weapons in the second degree)
• AS § 11.61.200 (Misconduct involving weapons in the third degree; prohibited weapons; subsection (c) federal-compliance affirmative defense)
• AS § 11.61.210 (Misconduct involving weapons in the fourth degree)
• AS § 11.61.220 (Misconduct involving weapons in the fifth degree; concealed-carry framework)
• AS § 18.65.700–18.65.790 (Concealed handgun permits; optional)
• AS § 18.65.748 (Recognition of out-of-state concealed-carry permits)
• AS § 29.35.145 (Limitation on municipal authority to regulate firearms)
• AS § 11.81.335; AS § 11.81.350 (Defense of self and property)
• AS § 34.40.110 (Alaska Trust Act — qualified domestic asset protection trust)

This document is provided as a legal template and does not constitute legal advice. Consult a licensed Alaska firearms or estate-planning attorney before execution. Violations of the National Firearms Act are felonies punishable by up to ten (10) years' imprisonment under 26 U.S.C. § 5871; applicable fines are governed by § 5871 and 18 U.S.C. § 3571.