Estate planning
for your firearms.

Why firearm estate planning is different

Most assets in your estate — a house, a car, a bank account, a 401(k) — transfer on death through well-established rules. Your will says who gets what, probate processes the paperwork, and the beneficiary takes ownership.

Firearms don't work that way. They sit at the intersection of three bodies of law:

• Federal law (who can legally possess a firearm; how NFA items transfer)
• State law (waiting periods, rosters, assault-weapon restrictions, magazine limits)
• Probate law (how the estate administers a bequest)

A handgun legally owned in Utah can be illegal in California. A beloved AR-15 your son inherits can become a federal felony to possess if he moves to New Jersey. Your executor can commit a crime simply by shipping an inheritance across state lines incorrectly. None of this is intuitive, and none of it is in your standard will.

What happens if you do nothing

If you die without a firearm-specific plan, your guns become part of the "residue" of your estate — the catch-all category that covers everything you didn't specifically name.

Your executor becomes responsible for inventorying, valuing, and transferring every firearm you owned. In most states, this means:

• Locating and identifying every firearm (make, model, serial)
• Determining current market value for estate accounting
• Confirming the intended recipient is legally allowed to own each one
• Transferring through an FFL if the recipient is in a different state or if state law requires it
• Liquidating any firearm the heir can't legally receive

Will vs. trust

For firearms, the two main planning tools are the last will and testament and the revocable living trust (a gun trust, if it's designed for firearms).

A will

A will directs the probate court on how to distribute your property after you die. A well-drafted will can include specific firearm bequests by serial number ("I give my 1968 Winchester Model 70, serial number XXX, to my son"). Wills are subject to probate, which is a public court process that typically takes 6–18 months.

A gun trust

A revocable living trust is a private legal entity that holds assets. During your lifetime you're the trustee and can do anything with the trust property that you could do personally. When you die, the successor trustees you've named take over per the trust's terms — no probate, no public court proceeding.

Special rules for NFA items

Items regulated under the National Firearms Act — suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, any other weapons (AOWs), and destructive devices — have their own transfer rules.

When an individual NFA owner dies, the item transfers tax-exempt to a lawful heir via ATF Form 5. The heir completes Form 5, submits to ATF, and waits for approval before taking possession. The process typically takes 6–12 months.

When NFA items are held by a gun trust, the trust continues after your death. Successor trustees (named in the trust instrument) take over immediately, and beneficiaries receive items per the trust terms without Form 5 filings for the items already in the trust.

The trust approach is why many NFA owners — even those who only own one or two suppressors — set up gun trusts.

State-by-state complications

Firearm inheritance rules change at every state line. Examples that catch families off guard:

• California: handguns must be on the Roster of Handguns Certified for Sale, or be transferred through a Private Party Transfer via FFL. Some older handguns held by residents can't be inherited by California residents if removed from the roster.
• New York: assault weapons and large-capacity magazines are restricted. Inheriting a regulated rifle from out-of-state may require modification or surrender.
• Massachusetts / New Jersey: very limited magazine capacity, extensive feature restrictions, licensing requirements for heirs.
• Illinois (FOID): the heir needs a valid Firearm Owner Identification card before taking possession.
• Hawaii: handguns must be registered within 5 days of acquisition.
• Most states: interstate transfer of a firearm typically requires an FFL, even between family members.

Choosing heirs carefully

The best heir for a firearm is not always the obvious one. Before designating, consider:

• Legal eligibility. Can this person legally possess firearms in their state?
• Interest and competence. Does this person actually want this firearm? Will they use or value it, or will it sit in a closet?
• Geography. If the heir lives in a high-restriction state, will the firearm be legal for them to possess?
• Secondary choice. What if your first-choice heir dies before you or declines to accept? Every designation should have a backup.
• Intent conflicts. Did you promise this rifle to one person verbally but name another in writing? Clarify now.

Gun Vault's Legacy and Trust plans let you designate a primary heir plus two backups for every firearm — with notes on why you chose them and any restrictions you want honored.

Prohibited persons

Under federal law (18 U.S.C. § 922(g)), certain categories of people cannot legally possess a firearm:

• Convicted felons
• Persons under indictment for a crime punishable by more than one year
• Fugitives from justice
• Unlawful users of controlled substances (including marijuana, even where state-legal)
• Persons adjudicated mentally defective or committed
• Illegal aliens and certain non-immigrant visa holders
• Persons dishonorably discharged from the military
• Persons subject to certain domestic violence restraining orders
• Persons convicted of misdemeanor domestic violence

If an heir you've named falls into one of these categories at the time of transfer, the transfer cannot legally occur — regardless of what your will says. Have backup heirs, and check in on prohibited-person status during major life events (relationship changes, legal trouble) and update your plan.

Picking the right executor

Your executor (also called a personal representative) is responsible for executing your plan. For firearms, the ideal executor:

• Is comfortable handling firearms, or is willing to work closely with someone who is
• Is not themselves a prohibited person
• Is geographically able to access your safe and inventory
• Can keep detailed records and follow legal process
• Is willing to work with an FFL for inter-state transfers

If your primary executor isn't a good fit for firearm matters, consider naming a special-purpose firearm executor (a separate person who handles firearms only, in coordination with your main executor).

Valuation and estate tax

Every firearm in your estate must be valued as of the date of death. For federal estate tax purposes (which applies to estates over about $13 million in 2026), the value is fair market value — what a willing buyer would pay a willing seller.

For most estates below the federal threshold, valuations still matter for:

• Equitable distribution between heirs ("these three get the rifles, those three get the cash equivalent")
• State estate or inheritance taxes (some states have lower thresholds)
• Step-up in basis for heirs who later sell
• Insurance claims if items are lost, stolen, or damaged during probate

Good documentation — make, model, condition, original receipt, any modifications or accessories — makes valuation faster, cheaper, and more accurate.

Your 4-step plan

Regardless of collection size, every firearm owner should do these four things: