Quoted: The original question was "which is easier, corporate or individual?" I still think that in many ways an individual transfer is easier, and if not easier they are at least close enough to require some thought about all the factors involved. I don't think the answer to his question is simply "corporate".
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While that may have been the original question, I don't think there's anything wrong with expanding upon the benefits of individual vs. corporate ownership. I also don't think anything that has been posted is simply saying "corporate" is the way to go without given good examples why. But if we're worried the original question is not being addressed properly, I'll try and remedy that.
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Using the LLC for your transfer is indeed easier. You fill out an online form and mail it in with $125 and you have your LLC, which you can use in any future NFA purchases, and that takes about a week. You don't have to get any sign off, explain yourself, whatever as to what NFA device you want now or in the future. I think that's MUCH easier.
For example, in my own transfer, in the time it has taken for the ATF to approve the form 3 transfer to Cousino's Firearms from the selling dealer, I have gotten my LLC done. I tried to called my local sheriff for a week before the secretary finally said I would need to drop the form 4 off and then he'd talk to me about getting signoff. Now I don't know about you, but if I'm dropping $7K on something, I don't want someone to tell me they'll have to talk to me about signing off on my ownership on how they feel about it. In the sheriffs defense, I've been told he generally signs off on full auto NFA, but you tell me if that sounds EASIER than filling out a form and sending it in?
ADDITIONALLY, I think by and large LLC is the way to go in Ohio, for the following reasons:
1) It's faster; From everyone I've spoken to, dealers and individuals, it's much faster for the transfer to the tune of weeks, not months. This thread is the first time I've ever heard of it taking longer than an individual transfer.
2) The LLC can have a perpetual life; You can set your LLC up to never expire by simply not putting in an expiration date, so you don't have to worry about the LLC dissolving. And again, you can use it for every subsequent NFA transfer you do.
3) Corporate vs. Individual protection; Again, in Canada, this was the one thing that allowed private citizens to still "own" and "sell" machineguns when they banned the transfer of existing ones to individuals.
4) Access to the NFA item; Any designated member of your LLC has legal access to the NFA item, as opposed to individual ownership, where you are legally the only person who should have access to the item.
The only downsides to an LLC are:
1) Initial cost; It's $125 extra on that first NFA purchase.
2) Subsequent cost; If you ever do decide to transfer the NFA items to yourself, it's the $200 tax again for EACH item.
3) You MAY have to attach an additional form with your taxes once a year, with all zeros on it. But, as the tax process is already a hassle, I don't see that being the big deal people seem to make it out to be.