ATF Form 5 - Transferring Tax Exempt to Gun Trusts and Corporations

The ATF 5320.5 Form 5 allows for an heir to transfer NFA firearms tax exempt to themselves if they are an heir to the NFA firearms named in a will, gun trust or other legal entity.  But how can you transfer the NFA firearms to a gun trust, corporation, or other legal entity?  If you want to transfer the NFA firearms to a gun trust, corporation, or other legal entity; the gun trust, corporation, or other legal entity must be named as a beneficiary in the previous owners will, gun trust, etc.  If the NFA firearms in the will, gun trust or other legal entity don't name the gun trust, corporation, or other legal entity, then they can't be transferred tax exempt using the ATF Form 5.  They will need to be transferred using the ATF Form 4 and are subject to the $200 tax stamp.  Only the named beneficiaries in a will, gun trust, or other legal entity can benefit from the ATF Form 5 tax exemption.