Delaware Gun Trust / NFA Trust

DELAWARE GUN TRUST / NFA TRUST

CRITICAL JURISDICTIONAL WARNING — READ BEFORE PROCEEDING

Delaware law prohibits civilian possession of several NFA-regulated items regardless of federal registration, and prohibits most assault weapons acquired after June 30, 2022:

Item	Delaware Status	Authority
Silencer / Suppressor	PROHIBITED (Class E felony)	11 Del. C. § 1444(a)(3)
Sawed-Off Shotgun / SBS (barrel < 18" or OAL < 26")	PROHIBITED (Class E felony)	11 Del. C. § 1444(a)(4), (c)(3)
Machine Gun	PROHIBITED (Class E felony) — narrow exemption only for research/development	11 Del. C. § 1444(a)(5), (b)(1)
Bump Stock / Trigger Crank / Rapid Fire Device	PROHIBITED	11 Del. C. § 1444(a)(6)
Short-Barreled Rifle (SBR)	Likely prohibited as configured assault weapon under 11 Del. C. §§ 1464–1467 (verify with counsel)	HB 450 (2022)
Assault Weapons (post-6/30/2022)	PROHIBITED unless pre-act lawful possession or inheritance	11 Del. C. §§ 1464–1467
Large-Capacity Magazines (> 17 rounds)	PROHIBITED	11 Del. C. § 1468
Destructive Devices (bombs, bombshells)	PROHIBITED	11 Del. C. § 1444(a)(1)–(2)

Federal NFA registration is NOT a defense to Delaware prosecution under 11 Del. C. § 1444. The "research and development" exemption is limited to scientific or experimental contexts; it does NOT cover an individual civilian or family gun trust acquiring an NFA item for personal use.

Concealed Deadly Weapon License (CDWL). Concealed carry of any deadly weapon requires a license under 11 Del. C. § 1441, issued by Superior Court for the county of residence.

For most Delaware residents, this trust serves limited purposes: (i) orderly succession of lawfully owned Title I firearms; (ii) holding pre-HB 450 lawfully possessed assault weapons (with optional DSHS Certificate of Possession); (iii) holding NFA items lawfully kept and possessed outside Delaware by an out-of-state Co-Trustee or beneficiary; and (iv) layering with a Delaware Asset Protection Trust under 12 Del. C. § 3570 et seq. for high-net-worth estate planning.

Recommended actions before execution:

1. Inventory each firearm against Delaware's prohibited list (§ 1444) and assault-weapon definition (§§ 1464–1467).
2. Verify status of any pre-act assault weapon and consider applying for the voluntary DSHS Certificate of Possession.
3. For any NFA-stamped item, confirm that physical possession is and remains outside Delaware.
4. If pursuing asset-protection layering, consult Delaware Chancery counsel on a Qualified Disposition Trust under § 3570 et seq.

TABLE OF CONTENTS

1. Declaration of Trust
2. Definitions
3. Delaware Prohibition Acknowledgment
4. Trust Property — Limited Scope
5. Trustee Powers and Duties
6. Co-Trustees and Responsible Persons (ATF 41F)
7. Beneficiary Provisions
8. Successor Trustee
9. Federal NFA Compliance
10. Out-of-State Possession and Trust Situs
11. Optional Delaware Asset Protection Trust Layer
12. Storage, Transportation, and Records
13. Amendment and Revocation
14. Distribution Upon Death of Settlor
15. Signatures and Notarization
16. Schedule A — Trust Firearms
17. Schedule B — Responsible Persons
18. Schedule C — Pre-HB 450 Assault Weapons

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City/Town of [________________], County of [________________], State of Delaware, hereby declare and establish this revocable inter vivos trust (the "Trust") under the Delaware Trust Act, 12 Del. C. Chapter 33, for the purpose of acquiring, holding, managing, and lawfully transferring firearms in compliance with both federal law (including 26 U.S.C. Ch. 53) and Delaware law (including 11 Del. C. Chapter 5, Subchapter VII), and for facilitating orderly succession of such firearms upon the Settlor's death.

2. DEFINITIONS

"Firearm" means any weapon from which a shot, projectile, or other object may be discharged by force of combustion, explosive, gas, or mechanical means, having operative or solid breech action, as defined in 11 Del. C. § 222(12) and related provisions.

"NFA Item" means any firearm regulated under 26 U.S.C. §§ 5841–5872, including suppressors (silencers), short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, destructive devices (DDs), and any other weapons (AOWs), each as defined in 26 U.S.C. § 5845.

"Prohibited Destructive Weapon Under Delaware Law" means any item the possession of which is criminalized by 11 Del. C. § 1444, regardless of federal NFA registration, including:

"Prohibited Assault Weapon Under Delaware Law" means any firearm meeting the definition set forth in 11 Del. C. §§ 1464–1467 (Delaware Lethal Firearms Safety Act of 2022), acquired after June 30, 2022, other than by inheritance from a lawful pre-act possessor.

"Prohibited Large-Capacity Magazine" means any magazine, belt, drum, feed strip, or similar device that has a capacity exceeding seventeen (17) rounds of ammunition, or that can be readily restored or converted to such capacity, as defined in 11 Del. C. § 1468.

"Pre-Act Assault Weapon" means an assault weapon as defined in 11 Del. C. § 1465 that was lawfully possessed prior to June 30, 2022, for which a voluntary Certificate of Possession has been issued (or for which lawful prior possession can otherwise be conclusively proven) under the Delaware Lethal Firearms Safety Act of 2022.

"Permissible Firearm" means a firearm that is lawful to possess in Delaware under federal and state law.

"Prohibited Person" means any individual prohibited from possessing firearms under 18 U.S.C. § 922(g) or any individual disqualified under 11 Del. C. § 1448, including persons convicted of any felony or qualifying misdemeanor, persons subject to a domestic-violence protective order, persons with disqualifying mental health history, persons subject to a Lethal Violence Protective Order under 10 Del. C. § 7704, and other enumerated categories.

"Responsible Person" has the meaning set forth in 27 C.F.R. § 479.11.

"DSHS" means the Delaware Department of Safety and Homeland Security.

"ATF" means the federal Bureau of Alcohol, Tobacco, Firearms and Explosives.

3. DELAWARE PROHIBITION ACKNOWLEDGMENT

The Settlor, each Trustee, each Co-Trustee, and each beneficiary, by accepting any interest under or position with respect to this Trust, expressly acknowledges and agrees that:

(a) No Prohibited Destructive Weapon Under Delaware Law shall be acquired, manufactured, transferred to, or possessed by this Trust while the Trust, the Trustee, or any Responsible Person is domiciled in Delaware, or while the item would be physically located in Delaware;

(b) No Prohibited Assault Weapon Under Delaware Law shall be acquired by the Trust after June 30, 2022, except by lawful inheritance from a pre-act lawful possessor in compliance with 11 Del. C. §§ 1464–1467;

(c) No Prohibited Large-Capacity Magazine shall be acquired, manufactured, transferred to, or possessed by this Trust in Delaware after the effective date of 11 Del. C. § 1468;

(d) Federal NFA registration is NOT a defense to prosecution under 11 Del. C. § 1444; the § 1444(b)(1) "scientific or experimental research and development" exemption is narrow and does NOT cover an ordinary civilian or family gun trust;

(e) Possession of a Prohibited Destructive Weapon Under Delaware Law is a Class E felony, regardless of any federal tax stamp, ATF approval, or trust structure;

(f) The Trust shall not be used as a vehicle to circumvent Delaware criminal prohibitions;

(g) The Trust may lawfully be used only for: (i) Permissible Firearms; (ii) Pre-Act Assault Weapons (with documented prior lawful possession); (iii) NFA items physically located outside Delaware and possessed only by an out-of-state Responsible Person or beneficiary in compliance with that state's law; or (iv) other narrow lawful exemptions explicitly recognized under Delaware or federal law.

☐ Settlor acknowledges and agrees
☐ Each Trustee acknowledges and agrees
☐ Each Co-Trustee acknowledges and agrees

4. TRUST PROPERTY — LIMITED SCOPE

All firearms transferred to this Trust are identified on Schedule A (attached and incorporated). The Settlor may add or remove items at any time during the Settlor's lifetime, without formal amendment, by updating Schedule A in writing — provided that every addition shall first be verified for Delaware lawfulness against 11 Del. C. § 1444, §§ 1464–1467, and § 1468.

☐ Each scheduled item is lawful under both federal law and Delaware law
☐ For any Pre-Act Assault Weapon, voluntary DSHS Certificate of Possession is recorded on Schedule C (if obtained)
☐ For any NFA item lawfully held outside Delaware, the federal NFA tax stamp (Form 1 or Form 4 approval) is attached
☐ For any magazine, confirmed capacity of 17 rounds or fewer for Delaware-held items
☐ Concealed Deadly Weapon License (§ 1441) verified for the Trustee where applicable

5. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]

The Trustee shall have all powers granted to trustees under the Delaware Trust Act (12 Del. C. Chapter 33), and in addition shall:

(a) Acquire, possess, use, transport, and lawfully transfer only Permissible Firearms (and Pre-Act Assault Weapons in compliance with HB 450) on behalf of the Trust, in compliance with all federal, Delaware, and municipal laws;

(b) For any out-of-state Co-Trustee who lawfully possesses an NFA item in a permissive state, ensure that the item never enters Delaware and that all transactions comply with that state's law and with ATF Form 5320.20 transport requirements where applicable;

(c) Submit ATF Form 1 (manufacture) or Form 4 (transfer) for any NFA item only after confirming that possession will occur entirely outside Delaware by a non-resident Responsible Person and that possession is lawful in the destination state;

(d) Submit ATF Form 5320.23, two FD-258 fingerprint cards, and a 2x2 photograph for each Responsible Person in connection with any NFA application, per ATF Final Rule 41F;

(e) Provide CLEO notification under 27 C.F.R. § 479.85 to the chief law-enforcement officer for each Responsible Person's locality;

(f) Verify, prior to any acquisition, that the firearm is not a Prohibited Destructive Weapon, Prohibited Assault Weapon, or Prohibited Large-Capacity Magazine under Delaware law (if to be held in Delaware);

(g) Maintain accurate records of all acquisitions, dispositions, repairs, modifications, tax stamps, ATF approvals, DSHS Certificates of Possession, and Concealed Deadly Weapon License numbers;

(h) Discharge trustee duties of loyalty and prudent administration under the Delaware Trust Act.

6. CO-TRUSTEES AND RESPONSIBLE PERSONS (ATF 41F)

The following individuals serve as Co-Trustees and qualify as Responsible Persons under 27 C.F.R. § 479.11:

For each Responsible Person, the Trustee shall:

☐ Verify the individual is not a Prohibited Person under federal or Delaware law (11 Del. C. § 1448)
☐ Verify legal age (21 for handgun acquisition; ongoing litigation on HB 451 — counsel must confirm current rule)
☐ Obtain completed ATF Form 5320.23
☐ Collect two sets of FD-258 fingerprint cards
☐ Collect a 2x2 passport-style photograph taken within the prior year
☐ Submit copies of Form 5320.23 to the CLEO for the Responsible Person's locality
☐ File the originals with ATF in connection with the next NFA application
☐ Record the addition on Schedule B

7. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No beneficiary who is a Prohibited Person under federal or Delaware law shall receive any firearm from this Trust. For any NFA item lawfully held by the Trust outside Delaware, distribution may be made only to a beneficiary who resides in a state where possession of that item is lawful.

If a Delaware-resident beneficiary would receive a Prohibited Destructive Weapon Under Delaware Law, the Trustee shall instead: (i) distribute the item to an alternate out-of-state beneficiary in a permissive state; (ii) sell the item via FFL/SOT in a permissive state and distribute proceeds; or (iii) surrender the item to ATF.

For a Pre-Act Assault Weapon, the Trustee may transfer to a family-member beneficiary by inheritance in compliance with the family-transfer provision of the Delaware Lethal Firearms Safety Act of 2022.

8. SUCCESSOR TRUSTEE

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

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

Each Successor Trustee must:

(a) Be of lawful age under federal and Delaware law (21 for handguns, subject to current litigation on HB 451);
(b) Not be a Prohibited Person under federal or Delaware law (11 Del. C. § 1448);
(c) Submit ATF Form 5320.23, FD-258 fingerprints, and a photograph if the Trust holds or acquires NFA items;
(d) Accept the duties of trusteeship in writing.

9. FEDERAL NFA COMPLIANCE

To the extent the Trust holds any NFA item that is lawful to possess outside Delaware, the Trustee shall complete and retain:

☐ ATF Form 1 (manufacture) — only for items lawful in the state of physical possession
☐ ATF Form 4 (transfer) — only for items lawful in the state of physical possession
☐ ATF Form 5 (tax-exempt transfer to lawful heir) — only to a beneficiary lawfully able to possess in his or her state
☐ ATF Form 5320.20 (interstate transport) — required for SBR, SBS, machine gun, DD
☐ ATF Form 5320.23 (Responsible Person Questionnaire) — each Responsible Person, each application
☐ FD-258 fingerprint cards (two sets) per Responsible Person
☐ 2x2 passport-style photograph per Responsible Person
☐ CLEO notification copies for each Responsible Person under 27 C.F.R. § 479.85
☐ Retention of tax stamps and approved forms with the corresponding firearm

10. OUT-OF-STATE POSSESSION AND TRUST SITUS

The Settlor and Trustee acknowledge that:

(a) Delaware's prohibitions under 11 Del. C. § 1444 apply to acts of possession, transfer, manufacture, sale, receipt, or purchase within Delaware — items lawfully possessed in a permissive state by a non-Delaware-resident Responsible Person are generally not within Delaware's criminal jurisdiction, but any movement of the item into Delaware (even briefly) creates state-law exposure;

(b) The principal place of administration of this Trust may be changed under 12 Del. C. § 3340 (or by amendment) to a permissive jurisdiction;

(c) Where the Settlor desires to lawfully acquire NFA items prohibited in Delaware, counsel should evaluate establishing or transferring trust situs to a permissive state (e.g., Pennsylvania, Virginia, North Carolina) and naming an out-of-state Trustee or Co-Trustee who will be the sole Responsible Person in actual possession;

(d) Mere change of situs does NOT cure Delaware criminal exposure if any Delaware-resident Responsible Person retains authority to direct disposition of a Prohibited Destructive Weapon physically located in Delaware;

(e) The Trustee should obtain written legal advice before relying on a situs change for any NFA acquisition strategy.

11. OPTIONAL DELAWARE ASSET PROTECTION TRUST LAYER

If the Settlor and counsel determine that asset protection is appropriate, the firearms held by this Trust may be transferred into a Qualified Disposition Trust under the Delaware Qualified Dispositions in Trust Act, 12 Del. C. § 3570 et seq. ("Delaware DAPT"):

☐ Establish separate Delaware DAPT with qualified Delaware trustee
☐ Settlor may be a discretionary beneficiary
☐ Transfer of Permissible Firearms to DAPT must comply with NFA Form 4 (if NFA, and physical possession outside Delaware) and Delaware fraudulent-transfer rules under 12 Del. C. § 3572
☐ Confirm 4-year statute of limitations on creditor claims under 12 Del. C. § 3572(b)
☐ Maintain independent qualified trustee — Settlor cannot serve as Trustee of the DAPT
☐ Reserve permitted powers (veto distributions, replace trustee, etc.) under 12 Del. C. § 3570(11)

12. STORAGE, TRANSPORTATION, AND RECORDS

(a) Storage. All trust firearms shall be stored unloaded, in a locked container, gun safe, or similarly secured place. Ammunition shall be stored separately where feasible.

(b) Transportation. Trust firearms shall be transported in compliance with applicable Delaware and federal law (including 18 U.S.C. § 926A for interstate transport). For any out-of-state NFA item, Form 5320.20 shall be filed at least thirty (30) days before any covered interstate movement.

(c) Records. The Trustee shall maintain permanent records of: (i) acquisition (date, dealer, FFL, ATF approval); (ii) disposition (date, transferee, FFL, ATF approval); (iii) maintenance/modification; (iv) loss/theft (reported to Delaware State Police and ATF immediately); and (v) any Pre-Act Assault Weapon documentation.

13. AMENDMENT AND REVOCATION

The Settlor reserves the right to amend or revoke this Trust at any time during the Settlor's lifetime, in accordance with the Delaware Trust Act. Amendment or revocation shall be in writing, signed by the Settlor, and delivered to each then-serving Trustee. Upon revocation, the Trustee shall return firearms to the Settlor subject to compliance with all federal NFA transfer requirements (including ATF Form 5 where applicable) and Delaware law.

14. DISTRIBUTION UPON DEATH OF SETTLOR

Upon the death of the Settlor, the Trustee shall:

(a) Inventory all trust firearms within thirty (30) days and provide notice to beneficiaries under the Delaware Trust Act;

(b) Verify each beneficiary's eligibility under federal law, Delaware law, and the beneficiary's state-of-residence law;

(c) For Title I firearms transferred to a Delaware beneficiary, complete the transfer through a Delaware-licensed FFL where required and ensure compliance with 11 Del. C. § 1448B (background check requirements for transfers);

(d) For Title I firearms transferred to an out-of-state beneficiary, ship through an FFL in the beneficiary's state of residence per 18 U.S.C. § 922(a)(3);

(e) For any NFA item lawfully held by the Trust outside Delaware, file ATF Form 5 (tax-exempt) for transfer to a lawful heir, and physically transfer the item only after ATF approval and only to a state where the item is lawful;

(f) For any Pre-Act Assault Weapon, transfer to a family-member beneficiary by inheritance is permitted under the Delaware Lethal Firearms Safety Act of 2022; the beneficiary should obtain a voluntary DSHS Certificate of Possession to document lawful succession;

(g) If any item cannot be lawfully transferred to a beneficiary, sell through an FFL/SOT (in Delaware for Title I; in a permissive state for Delaware-prohibited NFA items) and distribute proceeds, or surrender to ATF;

(h) Retain all ATF approval documents, tax stamps, Form 5 approvals, DSHS certificates, and CDWL records permanently.

15. SIGNATURES AND NOTARIZATION

SETTLOR:

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

INITIAL TRUSTEE (if different from Settlor):

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

CO-TRUSTEE(S):

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

NOTARIZATION

State of Delaware
County of [________________]

On this [____] day of [____________], 20[____], before me personally appeared [________________________________________], who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the individual whose name is subscribed to the within instrument and acknowledged that he/she executed the same as his/her free act and deed for the purposes therein stated.

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

[NOTARIAL SEAL]

SCHEDULE A — TRUST FIREARMS

SCHEDULE B — RESPONSIBLE PERSONS

SCHEDULE C — PRE-HB 450 ASSAULT WEAPONS

SOURCES AND REFERENCES

• 26 U.S.C. §§ 5841–5872 — National Firearms Act
• 27 C.F.R. Part 479 — NFA implementing regulations
• ATF Final Rule 41F, 81 Fed. Reg. 2658 (Jan. 15, 2016), eff. July 13, 2016
• 18 U.S.C. § 922(g) — Federal prohibited persons
• 18 U.S.C. § 926A — Interstate transport of firearms
• 11 Del. C. § 1444 — Possessing a destructive weapon (silencer, sawed-off shotgun, machine gun, bump stock)
• 11 Del. C. §§ 1464–1467 — Delaware Lethal Firearms Safety Act of 2022 (assault weapons)
• 11 Del. C. § 1468 — Large-capacity magazine ban (>17 rounds)
• 11 Del. C. § 1441 — Concealed Deadly Weapon License
• 11 Del. C. § 1448 — Possession and purchase of deadly weapons by persons prohibited
• 11 Del. C. § 1448B — Background check requirements for firearm sales
• 10 Del. C. § 7704 — Lethal Violence Protective Order
• 12 Del. C. Chapter 33 — Delaware Trust Act
• 12 Del. C. § 3570 et seq. — Qualified Dispositions in Trust Act (DAPT)
• 12 Del. C. § 3340 — Change of principal place of administration
• HB 450 (151st General Assembly, signed June 30, 2022) — Delaware Lethal Firearms Safety Act
• HB 451 (151st General Assembly, signed 2022) — Age requirements (struck down in Birney v. State, Del. Super. Aug. 29, 2025; status on appeal)
• Delaware State Sportsmen's Ass'n v. Delaware DSHS (D. Del. 2023; 3d Cir. 2024) — Assault weapons / LCM ban upheld at injunction stage

This template is for informational purposes only and does not constitute legal advice. DELAWARE PROHIBITS CIVILIAN POSSESSION OF SILENCERS, MACHINE GUNS, AND SAWED-OFF SHOTGUNS REGARDLESS OF FEDERAL REGISTRATION. Consult a licensed Delaware firearms attorney before execution.