California Gun Trust / NFA Trust

CALIFORNIA GUN TRUST / NFA TRUST

TABLE OF CONTENTS

1. Declaration of Trust
2. Definitions
3. Trust Property
4. Trustee Powers and Duties
5. California-Specific Restrictions
6. Beneficiary Provisions
7. Successor Trustee
8. Amendment and Revocation
9. Distribution Upon Death
10. Compliance Schedule
11. Signatures

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], County of [________________], State of California, hereby establish this revocable inter vivos trust for the purpose of acquiring, holding, and transferring firearms in compliance with federal and California law.

2. DEFINITIONS

"Firearm" means a device designed to be used as a weapon from which a projectile is expelled through a barrel by the force of an explosion or other form of combustion under Cal. Penal Code § 16520(a). Other subdivisions of that section expand or limit the term for particular laws.

"NFA Item" means a firearm classified under 26 U.S.C. § 5845(a), including a silencer, short-barreled rifle or shotgun, machine gun, destructive device, or any other weapon within that statute's definitions.

"Prohibited Person" means any person barred from acquiring, possessing, or controlling the particular firearm under applicable federal, California, or local law, including 18 U.S.C. § 922(g).

"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.

3. TRUST PROPERTY

The Settlor declares that the nonfirearm property identified as Initial Trust Property on Schedule A is held by the Trustee under this instrument. Firearms and related items actually transferred to the Trust are also listed on Schedule A. An entry on that schedule alone does not convey an item or replace any required approval, registration, or delivery. The Settlor may update the schedule during life without a formal trust amendment, while each addition or removal remains subject to the law governing that transaction.

☐ Each listed firearm has actually been transferred to the Trust through a lawful route
☐ Each transferred item complies with applicable California restrictions
☐ Dealer Record of Sale requirements were satisfied where applicable
☐ Any Firearm Safety Certificate required for the specific acquisition has been checked and documented

4. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]

The Trustee shall have the following powers and duties:

(a) Acquire, possess, transport, and transfer firearms on behalf of the trust in compliance with all applicable federal, state, and local laws;

(b) Determine the current ATF form and Responsible Person submissions required for each proposed making or transfer before it occurs, and retain the approval;

(c) Maintain all firearms in safe and secure storage;

(d) Ensure no Prohibited Person has access to trust firearms;

(e) Comply with California-specific registration, transportation, and storage requirements;

(f) 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. This federal preauthorization rule does not list silencers or AOWs, but destination law and transfer rules still apply;

5. CALIFORNIA-SPECIFIC RESTRICTIONS

California DOJ's September 18, 2026 bulletin identifies continuing state restrictions on the sale and possession of silencers and short-barreled rifles and shotguns despite the limited federal ruling discussed there. The Trustee shall not treat federal registration or a federal tax payment as permission to possess an item in California.

The Trustee shall obtain a written item-specific review before adding or distributing any NFA Item. The review shall identify its federal and California classifications, any applicable prohibition or exception, permit or registration, authorized possessors, storage and transport conditions, and the approved transfer path. Schedule A shall identify that review and its supporting documents. No listing in Schedule A by itself authorizes possession or transfer.

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No beneficiary who is a Prohibited Person under federal or California law shall receive any firearm from this trust. The Trustee shall verify eligibility before distribution.

7. SUCCESSOR TRUSTEE

If the initial Trustee is unable or unwilling to serve, the following shall serve as Successor Trustee:

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

Before receiving access to any firearm, a Successor Trustee shall document lawful eligibility to possess that item, obtain any certificate or approval required for that transaction, and complete any ATF Responsible Person submission required at the relevant application stage.

8. AMENDMENT AND REVOCATION

The Settlor reserves the right to revoke this trust during the Settlor's lifetime by a writing other than a will, signed by the Settlor and delivered to the Trustee during the Settlor's lifetime. The Settlor may amend this trust by the same method. See Cal. Prob. Code §§ 15401(a) and 15402.

9. DISTRIBUTION UPON DEATH

Upon the death of the Settlor, the Trustee shall:

(a) Inventory all trust firearms within thirty (30) days;
(b) Verify each beneficiary's legal eligibility to possess firearms under federal and California law;
(c) Determine and document the required transfer route for each proposed beneficiary, including a licensed dealer if required. Use any family-transfer exception only if the actual parties and item satisfy its conditions;
(d) For each NFA firearm proposed for distribution after death, obtain current ATF guidance on the required transfer route. Section 479.90a's Form 5 estate route concerns a firearm registered to a decedent; the Settlor's death alone does not place a firearm registered to this Trust on that route. Use Form 5 only if ATF confirms a tax-exempt route for the actual registered owner and transaction; otherwise use the current approved form and tax rate;
(e) Arrange lawful storage, transfer, surrender, or other disposition for any item that cannot be distributed to the proposed beneficiary.

10. COMPLIANCE SCHEDULE

☐ Annual review of trust firearms against current California prohibited weapons list
☐ Verification of any Firearm Safety Certificate required for a proposed acquisition
☐ Confirmation that no trustee or beneficiary has become a Prohibited Person
☐ Review of whether a trustee change requires any ATF Responsible Person submission for a pending or new application
☐ Review of any new California firearms legislation affecting trust property

11. SIGNATURES

SETTLOR:

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

INITIAL TRUSTEE (if different from Settlor):

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

NOTARIZATION

If an acknowledgment is requested, attach a completed California Civil Code § 1189 acknowledgment certificate using the current prescribed form, including its boxed notice and notary certification. Certificate attached: ☐ Yes ☐ No.

SCHEDULE A — TRUST PROPERTY

Initial Trust Property (nonfirearm): [DESCRIPTION AND VALUE]. Settlor delivers or declares this property held in Trust on [__/__/____]. Trustee acknowledgment: [SIGNATURE AND DATE].

This document is provided as a legal template and does not constitute legal advice. California imposes significant restrictions on NFA items that severely limit the utility of an NFA trust. Consult a licensed California firearms attorney before execution.