Can a gun trust own a "post ban" MG?
Joshua Prince has an interesting post. The key is that the NFA says a "person" may register and pay taxes on an MG, and 18 U.S.C. §922(o) says a "person" may not possess a post-ban MG, but the two statutes have different definitions of "person." An unincorporated trust is a person within the definition of NFA, but is not a person within the definitions of the GCA, which govern §922(o).