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Sorry I am not trying to leave anything out. I have just been asked to research other avenues for sale so I have limited info. I believe they were originally purchased as sales samples, but when they were transferred the ATF put restrictions on some of them that they could only be transferred back to leo or another dealer. I may even be wrong about the other dealer part.
I believe the wording is something like approved with the following restriction: imported firearm is for law enforcement use only. subsequent transfers can only be made to an agency.
I would guess they touched on the aspect of becoming a dealer, but I will bring it up in case. Thanks for the idea, I get the impression selling these might be the main goal, but it may not be an avenue they considered. I will also mention dealerNFA if they haven't tried him.
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The only way an estate would have any restricted registration guns is either a pre-86 sales sample or a post-86 dealer sample.
The pre-86 samples would be guns that were imported before 1986, but after 1968 as sales samples for LE and .gov sales. These guns a dealer can keep after they give up their FFL.
The post-86 samples are guns made after the May 1986 date and are only for use as demo samples for LE or sale to LE. These guns cannot be kept by a dealer if they give up their license (or SOT IIRC).
If the estate still has the guns, and does not have a FFL, Id say you are looking at pre-samples. Look at the forms. You are looking for the ink stamp that the ATF will have stamped on the forms. Also look at the date of the approval of the transfers.
Presamples will have something to the effect of "Limited to use as sales sample" or something like that. Post samples will say something along the lines of (at least this is what they put today) "Restricted Registration - Possession limited to continued compliance with provisions of public law 99-308"
If they are presamples, any SOT can buy them. They are less valuable than transferables, but more valuable than post samples.
If they are post samples, the dealer should have gotten rid of them before giving up their SOT.
Feel free to shoot me an email if there are any more questions, or if I can help out.