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Get your Shell Corporation set up today, just to make Obama mad.
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While Corporations are a viable mechanism to purchase/access NFA 'stuff', they bring there own series of potential issues, especially compared to a Trust.
Primarily, corporations - especially 'shell' corporations - are rarely 'evergreen'. There is always some fee, report, or some BS that has to be paid or filed periodically or the corp can be unilaterally suspended/inactivated/unincorporated. Trusts are typically one-and-done arrangements with only minor changes over time to reflect property being transferred to/from trust ownership or beneficiary changes.
Another is that the laws related to corporations are nowhere near as stable as laws related to Trusts. Example: according to my attorney, my state hasn't made any material changes to Trust laws in decades while laws related to corporations get changed about every 10-minutes when the legislature is in session.
Also, as Trust laws change there is typically a 'grandfather' provision where Trusts in effect at the time the new laws go into effect will still be functioning under the previous laws unless and until they are materially changed (Corporations are typically only 'grandfathered' until their new filing deadline or renewal date).
Not saying "Don't do it!" via a corporation, just be sure you understand the maintenance a corporation requires compared to a Trust.
All that said, I am creating a LLC as a basis for the FFL/SOT I will be applying for once the floodgates are opened by our Village Idiot's 'executive guidance'. Yet, any purchases I make will be via one of the purpose-specific Trusts I am a trustee/beneficiary of.
MikeN