Many Texas residents own firearms and associated equipment worth thousands of dollars. Some people may own firearms or equipment subject to special regulations under state or federal law. As a result, passing on firearms to family members after death can involve significant legal complexity. A Texas gun trust can help you protect your firearms and associated equipment and enable you to pass them onto family members after your death. However, changes in administrative policies in 2026 may affect how a gun trust supports your estate planning goals.
What Is a Gun Trust?
A gun trust is a type of trust created under the Texas Trust Code that facilitates the ownership, use, and transfer of firearms and associated equipment. A gun trust can help avoid some of the complications that arise from permitting use of or transferring firearms and associated equipment for which state or federal law requires registration. Various state and federal laws limit possession or use of firearms and related equipment to registered owners, meaning an individual who registered a firearm could not easily allow a family member to own or use it. Gun trusts address this issue by placing registration and ownership in the name of a trust, enabling trustees to possess or use the trust’s firearms. Gun trusts also allow for private transfers of firearms to beneficiaries by avoiding the public probate process.
What Has Changed for NFA Items in 2026?
The National Firearms Act requires owners of certain firearms and associated equipment, including suppressors (silencers), short-barreled rifles, short-barreled shotguns, and disguised or concealable firearms, to register them with the Bureau of Alcohol, Tobacco, Firearms, and Explosives before making or transferring them. Previously, federal law imposed transfer taxes for such items. However, recent legislation eliminated that tax.
As a result, a federal court ruled that because the registration system depended on Congress’s power to tax, eliminating the tax for such items meant that registration requirements could not stand. However, the court’s ruling did not affect NFA requirements for machine guns and destructive devices. The ruling also specifically applied only to the plaintiffs in the case.
Thereafter, the ATF issued guidance stating that it would stop enforcing NFA registration requirements for those items for all individuals nationwide.
Why Gun Trusts Still Matter
Despite the ATF’s recent policy changes, gun trusts can still serve an effective role in a gun owner’s estate plan. The current non-enforcement of the NFA registration regime for certain firearms can change at any time, whether because a new presidential administration shifts ATF policy, a higher court upholds the NFA’s registration regime, or Congress passes new registration laws that withstand court scrutiny. Because parties cannot retroactively register unregistered items, gun trusts remain a way for individuals and families to protect their ability to pass on firearms and associated items.
How to Pass Firearms to Heirs Through a Trust
After the grantor who created the gun trust dies, one or more successors named in the trust document can step into the trustee role. The new trustees may choose to keep the trust running, or they may distribute the trust’s firearms and equipment to the beneficiaries named in the trust document. However, beneficiaries may need to check their home state’s laws on the legality of taking ownership of or possessing firearms.
Contact Our Estate Planning Firm Today for Guidance
If you own firearms and related equipment that you want to protect and leave to your family, a gun trust can provide an effective tool for your estate plan. Contact Guest & Gray for a free consultation with a trusts attorney to learn how a gun trust can help you preserve and legally pass on your firearms and equipment to your family.
