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 any firearm subject to registration under 26 U.S.C. §§ 5841–5872, including without limitation: silencers/suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns lawfully transferable under federal law, destructive devices, and any other weapons (AOWs). A silencer and a machine gun are each a "prohibited weapon" within the meaning of AS § 11.61.200(a)(3); a rifle with a barrel less than sixteen (16) inches, a shotgun with a barrel less than eighteen (18) inches, or any rifle/shotgun with an overall length less than twenty-six (26) inches is also covered. Each such item is nevertheless lawful when possessed in compliance with federal law and properly registered under the NFA, and the affirmative defense codified at AS § 11.61.200(c) shall be preserved through Trustee recordkeeping.

"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, under 27 C.F.R. § 479.11, any individual who possesses, directly or indirectly, the power or authority to direct the management and policies of the Trust as to firearms — including the Settlor, each Trustee, each Co-Trustee, and any other person who has such authority pursuant to the terms of this Trust or applicable state law.

"CLEO" means the chief law-enforcement officer of the locality in which a Responsible Person resides, as defined in 27 C.F.R. § 479.85.

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, provided that any transfer of an NFA Item into or out of the Trust complies with 26 U.S.C. § 5812 (Form 4) or 26 U.S.C. § 5822 (Form 1).

☐ The Settlor has transferred the items listed on Schedule A to the Trust
☐ ATF Form 4 (transfer) or Form 1 (manufacture) has been submitted and approved for each NFA Item
☐ The $200 making/transfer tax (or $5 for AOW transfers) has been paid for each NFA Item and the tax stamp is affixed to the Trust file copy

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 ATF Form 4 (transfer), Form 1 (making), or Form 5 (tax-exempt transfer) for NFA Items, including the fingerprint cards (FD-258), 2x2 photographs, and Form 5320.23 (Responsible Person Questionnaire) for each Responsible Person required by 27 C.F.R. § 479.63 and ATF Rule 41F;

(c) Provide notice (CLEO notification) to the chief law-enforcement officer of each Responsible Person's locality concurrent with each Form 1 or Form 4 application, as required by 27 C.F.R. § 479.85;

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

(e) File ATF Form 5320.20 prior to interstate transport of any NFA Item (other than a suppressor) across state lines;

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

(g) Maintain accurate records of each Trust firearm — including approved Forms 1/4/5, tax stamps, 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 so as to preserve the affirmative defense under AS § 11.61.200(c).

5. CO-TRUSTEES AND RESPONSIBLE PERSONS

The following individuals are designated as Co-Trustees and/or Responsible Persons. Each may lawfully possess and use NFA Items held by the Trust subject to federal and Alaska law:

For each Responsible Person, the following must be completed and retained with the Trust:

☐ 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
☐ 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
☐ Is at least twenty-one (21) years of age for handgun possession; eighteen (18) for rifle/shotgun (federal threshold under 18 U.S.C. § 922(b)(1))

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, all NFA Items held by the Trust must be transferred either: (a) to the Settlor individually, requiring submission of ATF Form 4 and payment of the $200 transfer tax for each NFA Item (or $5 for AOWs); or (b) to another eligible transferee through the appropriate ATF form. The Trust shall not dissolve until all NFA transfers are completed and approved.

9. DISTRIBUTION UPON DEATH

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

(a) Inventory all Trust firearms within thirty (30) days and provide written notice to each qualified beneficiary pursuant to AS § 13.36.080;

(b) 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;

(c) For each NFA Item, file ATF Form 5 (Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer) requesting tax-exempt transfer to the lawful beneficiary as heir of the decedent, pursuant to 27 C.F.R. § 479.90;

(d) 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);

(e) Maintain Trust possession of any NFA Item until ATF approval of Form 5 is received before delivering the item to the beneficiary;

(f) 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 as a Responsible Person, and (iii) surrender possession and access to all Trust firearms. The Trustee shall promptly notify the ATF of any such change as required by 27 C.F.R. Part 479.

11. ALASKA-SPECIFIC PROVISIONS

NFA Items Permitted in Alaska (when Federally Registered):

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 enacted the Alaska Trust Act in 1997, the first U.S. statute authorizing a self-settled spendthrift trust that protects the trust corpus from the claims of the settlor's creditors, subject to the exceptions in AS § 34.40.110(b). The Alaska DAPT must satisfy specific statutory requirements, including: (i) a qualified Alaska trustee (an Alaska resident individual, an Alaska trust company, or a federally chartered bank with an Alaska office); (ii) some or all of the trust property located in Alaska; (iii) the trustee's records maintained in Alaska; and (iv) at least a portion of the trust administration occurring in Alaska.

(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 be coordinated with ATF Form 4 (or Form 1 if making) procedures, must satisfy the Responsible Person framework under 27 C.F.R. § 479.11, and is subject to the four-year (or two-year, depending on creditor) statute of limitations in AS § 34.40.110(d). 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. — except that all matters relating to NFA Items, including their acquisition, possession, transfer, manufacture, transport, and registration, shall be governed by federal law (26 U.S.C. § 5841 et seq.; 27 C.F.R. Part 479), which preempts conflicting state or local law as to those matters.

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. §§ 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 and $250,000 in fines.