You can list someone specifically in your will, to receive the NFA items; otherwise, they go to your estate, and it's up to the executor to decide who gets them.

An estate transfer to a legal heir is done via a Form 5 www.titleii.com/pdf/010205-Form5.pdf and is tax-free. You can go ahead and download it now in duplicate, fill out everything except your date of death (unless you happen to know it in advance), and keep it with your will. When you die, your wife or estate executor fills in the date of death, dates and signs the form, and sends it to BATF.

Note that only a legal heir may use a Form 5 for a tax-free transfer; if the estate, or your wife, decides to sell it to an outside party instead of transferring it to her, it must be via a Form 4 and the $200 tax is due.

actually what happens is all of the arfommers come and remove your old guns