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It is equally "technically correct" to list the lower or to not list the lower, as long as (in most states) the trust owns something. There is no technical or legal reason that the lower shouldn't be listed on the Schedule A/owned by the trust at the time the Form 1 is filed, nor is there a technical or legal reason that it must be.
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You could list the lower in Schedule A even though it's not technically correct, but why bother? It's just another chance to f something up.
It is equally "technically correct" to list the lower or to not list the lower, as long as (in most states) the trust owns something. There is no technical or legal reason that the lower
shouldn't be listed on the Schedule A/owned by the trust at the time the Form 1 is filed, nor is there a technical or legal reason that it
must be.
No, because the Form 1 you are submitting is the application to manufacture the SBR which is the lower; putting the lower in the Schedule before approved is not correct, but will be once approved
and engraved. Did you engrave before approval? Oops.
Oh, well, why split hairs, the point is, and I'll say again, if there is no requirement to do so, and there
isn't,
then don't; it only complicates things and gives the applicant another chance to screw up (like putting down the wrong S/N or whatever).
I'll say this again, too: for Pete's sake,
KEEP IT SIMPLE.