I am working on a trust now. I am new to this also, so bear with me.
A "trust" is a legal entity. A trust does not have fingerprints, and a trust does not have to get LEO approval for NFA stuff.
A trust can purchase NFA items that you as a human person cannot, in the example of your sheriff not signing off on your forms.
To create a trust, you get a copy of quicken willmaker software. You create a simple trust, fill in the blanks when the software asks, and print your trust. Get this notarized, and then you have a legal trust.
This trust can then buy the SBR or suppressor you want. Since you are in charge of the trust, you have access to whatever is in the trust. You as an individual do NOT own the items, they belong to the trust, which is a legal entity.
It is a legal method that many people are using now. The internet has allowed the spread of information, so that this method of obtaining NFA stuff has become popular, because it is easier and does not require LEO signoff. Some of us simply can't get the sheriff to sign off, so a trust is a quick way to bypass that requirement.
I have my trust made up, and today it became official when I had it notarized. Tomorrow I am going to PDHSC to see about an SBR.
Check out the arms and tactics section, and then Class 3 discussions. There is a lot of information there. Its a bit more complicated that I make it out to be, but it is very simple in comparison to other methods available.