If you own any firearms or ammunition, you need to be especially vigilant in your estate planning. Not only must you determine if your firearms and ammunition must be registered under the NFA and possibly other laws, but you need to ensure that your beneficiaries are appropriate persons to receive those items, and your executor and successor executors are also appropriate persons to receive, possess, ship or transport those items. Failure to do this could get your loved ones in trouble with law enforcement authorities.
You may want to consider employing a gun trust, which is a special type of trust for owning certain firearms. But you should also familiarize yourself with state and federal laws related to firearms and their transfer. Certainly consulting a licensed firearms dealer should provide you much background.
If you are no longer using your firearms and ammunition, you may find it easier to dispose of those items now rather than passing on an undue burden to your loved ones, who may not be prepared to deal with these assets of your estate.
A great deal of federal firearm information can be found at the website of the Bureau of Alcohol, Tobacco, Firearms, and Explosives (“ATF”) and their explanation of the National Firearms Act.