So my best friend passed away Sunday at the age of 35.  He had a few NFA items, 3 sbr's and 3 suppressors.  He owned them all through a trust he got from a local (to him) FFL.  He bought them all before 41P

His family are shooters, but more hunting/etc, and don't have any idea of what NFA is/means, etc.  He had mentioned putting me on his trust, as I have a modest collection and could deal with things for the family.  Well....at the time I didn't think much of it, and I'm unsure if he actually did or not.  My bad I know. 

A lot of my questions will be answered once we can get the language of the trust and see what it calls for when a trustee passes but if anyone can shed some light on what typically happens in this situation, I'd appreciate it.

I live in another state, and have an NFA trust of my own. 

I assume since the items are still registered to his trust, there is no tax free transfer available?
If I were the beneficiary (or whoever is), could I/they amend the trust to include family members, who could then possess the items? 
Could I/they then transport those items across state lines to an NFA friendly state?  They do not live in his state either. 
I don't believe he had any pending transfers, but if he did, could the beneficiary of the trust pick them up? 

I have no interest in the items and would prefer them to stay with the family, or whatever their wishes are. 

Appreciate the help.  Never thought this would be shit I had to track down. 

Sorry for your loss. Transfers to beneficiaries are always tax-exempt, trust or not.
Possession (unless already allowed by said trust) doesn't take place until the transfer is effective, however, the executor of the estate may possess the items immediately. (There may or may not be an executor named in the trust.) Most trusts expire upon death of the grantor(s) and subsequent disposition of all trust assets, but sometimes they can be perpetual. That's not the norm though. If you're named, I would expect to transfer the property to your own trust. This will be on Form 5.

The terms of the trust will determine who is supposed to receive the assets of the trust (the beneficiaries). Those transfers would be tax free.

The trust generally terminates upon death of the grantor - unless there is successor trustee language in it, this trust is done and over - heirs/beneficiaries will need to craft their own trust(s) and transfer items into them after they receive their property as beneficiaries if they want the benefits of a trust.

Transfers to heirs/beneficiaries can cross state lines without FFL involvement, providing they're legal in the heir's/beneficiaries' state(s).

As for pending transfers, the beneficiary could pick them up, but unless there are successor trustees, the trust is done and over with once the grantor dies (that is how most simple trusts are set up).