Quote History Quoted:
Those items registered individually can benefit from a tax free Form4 transfer to your heir, designated by a living will.
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Just to clarify...
Any registered NFA item will transfer to an heir tax-exempt on Form 5. It doesn't matter how it's registered.
If registered to a LLC, or other surviving legal entity, it wouldn't necessarily need to transfer anywhere. With most trusts (non-surviving) it will need to transfer.
A trust cannot hold a FFL, but a LLC can, and that LLC can be inherited in its entirety (with all assets), which would be important for dealer samples (both pre and post samples).
Another way to accomplish it would be if you know your heir will already be holding a separate FFL/SOT at the time of your death.
Failing those scenarios, your estate (executor) can continue possessing those restricted items until final disposition, which may include sales to any current SOT buyers. There is usually time to work out sales, but if the potential buyers find out you're on a clock, they may leverage that against you and low-ball you.