From Single Shot to Master Trust: How to Combine Your NFA Gun Trusts in 2026

As January 2026 approaches, now is the perfect time to start preparing your gun trusts and thinking strategically about how your NFA firearms are titled. In particular, many NFA owners who used “single shot” or “one-and-done” trusts over the last decade are beginning to ask the same question:

“Should I condense all of these single shot trusts into one main, manageable gun trust?”

With the ATF Form 1 and ATF Form 4 tax stamp cost scheduled to go to $0 in 2026, there will be a unique window of opportunity to clean things up, simplify your paperwork, and position yourself for the future.

Why 2026 Is a Good Time to Revisit Your Gun Trusts

When the tax stamp fee drops to $0, you’ll be able to:

• Transfer NFA firearms between gun trusts without a tax stamp fee
  This makes it much easier to move items out of old single shot trusts and into a primary, modern gun trust.

• Transfer individually owned NFA firearms into a gun trust
  If you currently own suppressors, SBRs, or other NFA items in your personal name, 2026 may be the ideal time to move them into a trust structure for better long-term planning.

• Start new builds (like SBRs) without worrying about the $200 tax per item
  For people who have been waiting to start that SBR project, this can lower the friction and encourage you to do it the right way—through a properly drafted trust.

The Problem With Multiple Single Shot Trusts

Over the years, many purchasers used “single shot” trusts that came bundled with a silencer or other NFA item. These typically:

• Hold only one NFA firearm per trust

• Use different trust names and dates for each item

• Require separate record-keeping and updates

• Can become a headache if you ever need to amend or restate them

We routinely receive emails from clients asking how to restate, merge, or otherwise consolidate multiple single shot trusts into a single, comprehensive gun trust. The main reasons are:

• Organization – One trust document, one set of terms, and one place to track all of your NFA assets.

• Ease of management – Adding or removing co-trustees and beneficiaries is much simpler when you’re dealing with one trust instead of five or ten.

• Future amendments – Updating language to reflect law changes or personal preferences is far easier when there’s only one trust to modify.

What “Condensing” Your Trusts Really Means

When people talk about “condensing” or “combining” their single shot trusts, they’re usually referring to:

1. Creating or updating a primary gun trust with the terms, co-trustees, and beneficiaries you actually want going forward.

2. Restating or retiring older single shot trusts, depending on how they were originally drafted and what they allow.

3. Transferring the NFA firearms from those older trusts (or from individual ownership) into the new, consolidated trust using ATF Form 4 or Form 5—taking advantage of the $0 tax stamp period.

Planning Ahead for 2026

The key is not to wait until the last minute.

• Review how each of your NFA items is currently titled (individual vs. trust, and which trust).

• Decide who you want as co-trustees (spouse, adult children, close friends) and who you want as beneficiaries.

• Consider setting up or upgrading to a single, restatable gun trust now, so that when the tax stamp cost hits $0, you’re ready to start submitting transfers and consolidations.

In short, 2026 is shaping up to be the ideal time to get your house in order: move your individually owned NFA firearms into a trust, condense multiple single shot trusts into one primary gun trust, and set yourself up for simpler, cleaner management of your collection for years to come.

This article is for general information only and is not legal advice. Always consult a qualified attorney about your specific situation and state laws.