Georgia Gun Trust / NFA Trust

GEORGIA 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 (ATF 41F)
6. Beneficiary Provisions
7. Successor Trustee
8. Amendment and Revocation
9. Distribution Upon Death of Settlor
10. Georgia-Specific Provisions
11. Federal NFA Compliance
12. Signatures and Notarization
13. Schedule A — Firearm Schedule
14. Schedule B — Responsible Persons Schedule

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], County of [________________], State of Georgia, hereby establish this revocable inter vivos trust (the "Trust") for the purpose of acquiring, holding, managing, using, transporting, and lawfully transferring firearms, including items regulated under the National Firearms Act, 26 U.S.C. § 5841 et seq.

This Trust is established pursuant to the Georgia Trust Code, O.C.G.A. § 53-12-1 et seq., and is intended to qualify the Trust as an "unincorporated entity" or "person" eligible to register and possess NFA-regulated firearms under 27 C.F.R. § 479.11.

2. DEFINITIONS

"Firearm" means any weapon as defined in 18 U.S.C. § 921(a)(3) and O.C.G.A. § 16-11-125.1.

"NFA Item" means any firearm regulated under 26 U.S.C. §§ 5841–5872, including:

• Silencers (also called suppressors)
• Short-Barreled Rifles (SBRs)
• Short-Barreled Shotguns (SBSs)
• Machine guns lawfully transferable under 18 U.S.C. § 922(o) (i.e., manufactured and registered before May 19, 1986)
• Destructive Devices (DDs)
• Any Other Weapons (AOWs)

"Prohibited Person" means any individual prohibited from possessing firearms under 18 U.S.C. § 922(g), 18 U.S.C. § 922(n), or O.C.G.A. § 16-11-131 (including any person convicted of a felony, fugitive from justice, unlawful user of any controlled substance, person adjudicated mentally defective or committed to a mental institution, illegal alien, person dishonorably discharged, person who has renounced U.S. citizenship, person subject to a qualifying restraining order, or person convicted of a misdemeanor crime of domestic violence).

"Responsible Person" has the meaning given in 27 C.F.R. § 479.11 and means the Settlor, each Trustee, each Co-Trustee, and any other person who possesses, directly or indirectly, the power or authority to direct the management and policies of the Trust pertaining to NFA items, including the power to receive, possess, ship, transport, deliver, transfer, or otherwise dispose of any firearm for or on behalf of the Trust.

"ATF Rule 41F" means the final rule published at 81 Fed. Reg. 2658 (Jan. 15, 2016), effective July 13, 2016, requiring fingerprints, photographs, and ATF Form 5320.23 from each Responsible Person, and CLEO notification, on every Form 1 and Form 4 application by a trust or legal entity.

3. TRUST PROPERTY

All firearms and related items transferred to this Trust are listed on Schedule A (attached). The Settlor may add or remove items from Schedule A at any time without formal trust amendment, subject to all federal and Georgia transfer requirements.

☐ The Settlor has transferred the items listed on Schedule A to the Trust
☐ ATF Form 4 (transfer) or Form 1 (making) submitted for each NFA item
☐ $200 tax stamp paid for each NFA item (or $5 for AOW transfers)
☐ All approved Form 1/Form 4 documents are maintained with the Trust records

4. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]

The Trustee shall have the following powers and duties:

(a) Acquire, possess, use, transport, store, and lawfully transfer firearms on behalf of the Trust in compliance with all applicable federal and Georgia laws;

(b) Submit ATF Form 4 (transfer), ATF Form 1 (making), and ATF Form 5 (tax-exempt transfer to lawful heir) as required, including fingerprints (FD-258), a 2x2 photograph, and ATF Form 5320.23 from each Responsible Person, per ATF Rule 41F (27 C.F.R. § 479.63(b));

(c) Provide CLEO notification by sending a completed copy of ATF Form 5320.23 to the chief law enforcement officer of each Responsible Person's place of residence, as required by 27 C.F.R. § 479.63(b)(2);

(d) Maintain all trust firearms in safe and secure storage and ensure that no Prohibited Person has access to any trust firearm;

(e) File ATF Form 5320.20 (Application to Transport Interstate or Temporarily Export Certain NFA Firearms) prior to any interstate transport of SBRs, SBSs, machine guns, or destructive devices;

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

(g) Maintain accurate records of all trust firearms, acquisitions, dispositions, approved tax stamps, and Responsible Person documentation, and produce such records upon ATF request;

(h) Verify Beneficiary and Responsible Person eligibility before any distribution or addition.

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

The following individuals are designated as Co-Trustees and are Responsible Persons under 27 C.F.R. § 479.11. Each may possess and use NFA items held by the Trust only after the applicable Form 1 or Form 4 has been approved and the Responsible Person has completed all ATF Rule 41F documentation.

☐ Each Co-Trustee/Responsible Person has been verified as not a Prohibited Person under 18 U.S.C. § 922(g) and O.C.G.A. § 16-11-131
☐ Each Co-Trustee/Responsible Person has executed ATF Form 5320.23 (Responsible Person Questionnaire)
☐ Each Co-Trustee/Responsible Person has submitted FD-258 fingerprint cards (two copies)
☐ Each Co-Trustee/Responsible Person has submitted a 2x2 passport-style photograph taken within the last year
☐ A copy of Form 5320.23 has been forwarded to the CLEO for each Responsible Person's place of residence
☐ Each Co-Trustee/Responsible Person is at least 18 years of age (21 for handgun-classed AOWs purchased from an FFL)

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No Beneficiary who is a Prohibited Person shall receive any firearm from this Trust. The Trustee shall verify each Beneficiary's eligibility under federal law (18 U.S.C. § 922(g)) and Georgia law (O.C.G.A. § 16-11-131) before any distribution. Any item that cannot lawfully be distributed shall be (a) transferred to another eligible Beneficiary, (b) sold to a Federal Firearms Licensee with a Special Occupational Tax (SOT) classification appropriate to the item, or (c) abandoned to the ATF for destruction.

7. SUCCESSOR TRUSTEE

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

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

Each Successor Trustee must: (a) be at least 18 years of age (21 for handgun-classed AOWs from an FFL); (b) not be a Prohibited Person under federal or Georgia law; (c) be a U.S. person eligible to possess NFA items; and (d) complete ATF Form 5320.23 with fingerprints and photograph upon becoming a Responsible Person.

8. 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 O.C.G.A. § 53-12-40 et seq. Any amendment or revocation shall be in writing and signed by the Settlor.

Upon revocation, all NFA items shall be transferred only by approved ATF Form 4 (with $200 tax per item, or $5 for AOWs) to the Settlor individually or to another eligible transferee. The Trust may not be revoked in a manner that violates federal NFA transfer requirements.

9. DISTRIBUTION UPON DEATH OF SETTLOR

Upon the death of the Settlor, the Trustee (or Successor Trustee) shall:

(a) Inventory all trust firearms within thirty (30) days and secure them against access by Prohibited Persons;

(b) Verify each Beneficiary's eligibility under 18 U.S.C. § 922(g) and O.C.G.A. § 16-11-131;

(c) File ATF Form 5 (Application for Tax Exempt Transfer and Registration of Firearm) for each NFA item being transferred to a lawful heir or Beneficiary — the Form 5 transfer is tax-exempt under 26 U.S.C. § 5852(b);

(d) Transfer Title I firearms to eligible Beneficiaries; Georgia does not require private intrastate transfers between residents to go through an FFL;

(e) For any item that cannot lawfully be transferred to a Beneficiary, arrange for sale through an FFL/SOT dealer or surrender the item to ATF for destruction;

(f) Maintain the Trust in existence until all NFA items have been lawfully transferred or disposed of.

10. GEORGIA-SPECIFIC PROVISIONS

Legal Status of NFA Items in Georgia:

Georgia Carry Law (SB 319, eff. April 12, 2022): Georgia is a permitless-carry state. Under O.C.G.A. § 16-11-126, a "lawful weapons carrier" — any person who is not prohibited from possessing a firearm under federal or Georgia law and who is not otherwise prohibited from carrying — may carry a handgun openly or concealed in most public places without a Weapons Carry License. A Georgia Weapons Carry License (WCL) under O.C.G.A. § 16-11-129 remains available for reciprocity and for certain federal-law purposes. This statute does not modify federal NFA requirements, which continue to apply to all suppressors, SBRs, SBSs, machine guns, destructive devices, and AOWs held by this Trust.

Prohibited Possessors (O.C.G.A. § 16-11-131): Any person convicted of a felony or convicted of a "first offense" of a felony under Georgia law may not possess firearms unless their civil rights have been restored. The Trustee shall verify the eligibility of every Responsible Person and Beneficiary.

Carry in Sensitive Locations: Georgia law continues to restrict carry in certain locations (e.g., courthouses, jails, government buildings with screening, school safety zones except as authorized, certain places of worship that have given notice, etc.) under O.C.G.A. §§ 16-11-127 and 16-11-127.1. NFA items are subject to these restrictions in addition to any federal restriction.

☐ Settlor acknowledges that Georgia law permits NFA items only when properly registered under the federal NFA
☐ Settlor acknowledges that O.C.G.A. § 16-11-131 prohibits felons and other categories from possessing firearms
☐ Settlor acknowledges that SB 319 permitless carry does NOT relax federal NFA requirements

11. FEDERAL NFA COMPLIANCE

The Trustee shall ensure that the Trust at all times complies with:

(a) 26 U.S.C. §§ 5841–5872 — registration of all NFA items in the NFRTR;

(b) 27 C.F.R. Part 479 — implementing regulations, including the Form 1, Form 4, Form 5, and Form 5320.23 procedures;

(c) ATF Rule 41F (81 Fed. Reg. 2658, eff. July 13, 2016) — Responsible Person fingerprints, photographs, Form 5320.23, and CLEO notification on every Form 1 and Form 4 by a trust or legal entity;

(d) 18 U.S.C. § 922(o) — federal prohibition on civilian possession of machine guns manufactured after May 19, 1986;

(e) 18 U.S.C. § 922(g) and (n) — federal prohibited-persons categories;

(f) 27 C.F.R. § 479.85 — interstate transport approval (ATF Form 5320.20) for SBRs, SBSs, machine guns, and destructive devices;

(g) 26 U.S.C. § 5852(b) — tax-exempt Form 5 transfers to lawful heirs upon the death of the registrant.

12. SIGNATURES AND NOTARIZATION

SETTLOR:

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

INITIAL TRUSTEE (if different from Settlor):

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

NOTARIZATION

State of Georgia
County of [________________]

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

Witness my hand and official seal.

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

[NOTARIAL SEAL]

SCHEDULE A — FIREARM SCHEDULE

SCHEDULE B — RESPONSIBLE PERSONS SCHEDULE (ATF 41F)

SOURCES AND REFERENCES

• 26 U.S.C. §§ 5841–5872 (National Firearms Act)
• 27 C.F.R. Part 479 (NFA regulations)
• ATF Rule 41F, 81 Fed. Reg. 2658 (Jan. 15, 2016), effective July 13, 2016
• 18 U.S.C. § 922(g), (n), (o) (federal firearms prohibitions)
• O.C.G.A. § 16-11-122 (NFA item possession; exempted by § 16-11-124)
• O.C.G.A. § 16-11-124 (federal NFA registration exemption)
• O.C.G.A. § 16-11-126 (lawful weapons carrier; permitless carry, SB 319, eff. April 12, 2022)
• O.C.G.A. § 16-11-129 (Georgia Weapons Carry License)
• O.C.G.A. § 16-11-131 (possession of firearms by convicted felons prohibited)
• O.C.G.A. § 53-12-1 et seq. (Georgia Trust Code)

This document is provided as a legal template and does not constitute legal advice. Consult a licensed Georgia firearms attorney before execution. Federal NFA violations are felonies punishable by up to ten years' imprisonment and a $250,000 fine per offense.