Even with the new requirements of ATF Rule 41F, there are still significant benefits to purchasing an NFA Trust. (1) You may name other individuals as Co-Trustees so that they are permitted to use the Class 3/Title II weapons. Note that if you purchase the weapon individually, no one else is permitted to use item. (2) You will name at least one beneficiary to receive the items upon your death or incapacity, thereby passing the items to the person YOU designate. (3) The named beneficiary will complete ATF Form 5 and will not have to pay the tax stamp to transfer the items into their name.