Alabama Gun Trust / NFA Trust

ALABAMA 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. Alabama-Specific Provisions
12. Governing Law and Severability
13. Signatures and Notarization

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], County of [________________], State of Alabama, 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 Alabama Uniform Trust Code, Ala. Code §§ 19-3B-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) and Ala. Code § 13A-11-70.

"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).

"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 Ala. Code § 13A-11-72, including persons convicted of a crime of violence, persons of unsound mind, and persons subject to a domestic-violence protection order qualifying under § 922(g)(8).

"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 Alabama Uniform 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.

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 Alabama 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 Ala. Code § 13A-11-72
☐ 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 nineteen (19) years of age (Alabama age of majority for firearms possession under permitless carry; eighteen (18) for active-duty military and qualifying veterans)

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No beneficiary who is a Prohibited Person under 18 U.S.C. § 922(g), Ala. Code § 13A-11-72, 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, 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 at least nineteen (19) years of age; (b) not be a Prohibited Person under federal or Alabama 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 Ala. Code § 19-3B-701.

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, pursuant to Ala. Code § 19-3B-602. 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 beneficiary pursuant to Ala. Code § 19-3B-813;

(b) Verify each beneficiary's eligibility under 18 U.S.C. § 922(g), Ala. Code § 13A-11-72, 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; Alabama 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 otherwise prohibited from possessing firearms under Ala. Code § 13A-11-72 (commission of a crime of violence, "of unsound mind," habitual drunkard, or addict)

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. ALABAMA-SPECIFIC PROVISIONS

NFA Items Permitted in Alabama:

Alabama Carry Framework:

☐ Settlor acknowledges Alabama is a permitless concealed-carry state per Act 2022-133 (eff. Jan. 1, 2023), codified at Ala. Code §§ 13A-11-50, 13A-11-73
☐ Settlor acknowledges the optional pistol permit under Ala. Code § 13A-11-75 remains available and provides reciprocity benefits in non-permitless states
☐ Settlor acknowledges Alabama Castle Doctrine and Stand-Your-Ground principles under Ala. Code § 13A-3-23 (use of force in defense of person)
☐ Settlor acknowledges Ala. Code § 13A-11-61.3 reserves firearms regulation to the state legislature (state preemption of local firearms ordinances)
☐ Settlor acknowledges location-specific restrictions under Ala. Code § 13A-11-61.2 (police stations, jails, courthouses, mental-health facilities, etc.) apply notwithstanding Trust ownership

Storage and Access: Trust firearms shall be stored within Alabama 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 Prohibited Person.

12. GOVERNING LAW AND SEVERABILITY

This Trust shall be governed by, and construed in accordance with, the laws of the State of Alabama — specifically the Alabama Uniform Trust Code, Ala. Code §§ 19-3B-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 Alabama law.

13. 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 Alabama):

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

WITNESS 2 (recommended for evidentiary purposes):

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

NOTARIZATION

State of Alabama
County of [________________]

Before me, the undersigned Notary Public in and for the State of Alabama, 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)
• Ala. Code §§ 19-3B-101 et seq. (Alabama Uniform Trust Code)
• Ala. Code §§ 13A-11-50 et seq. (Alabama firearms statutes)
• Ala. Code § 13A-11-72 (Possession of pistols by certain persons forbidden)
• Ala. Code § 13A-11-75 (Pistol permit)
• Ala. Code § 13A-11-61.2 (Locations where firearms are prohibited)
• Ala. Code § 13A-11-61.3 (State preemption of local firearms regulation)
• Act 2022-133 (Permitless concealed carry)

This document is provided as a legal template and does not constitute legal advice. Consult a licensed Alabama 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.