Gun trusts are a way to circumvent county Sheriffs who don’t want to sign NFA paperwork. In my county, the Sheriff’s office will not sign NFA papers, so a trust is the only way a person can own NFA items here, mostly short-barreled rifles and suppressors.
Get a writ of mandamus(spelling?)againt the Sheriff if the transfer is legal in your state.Then he is compelled to sign or risk contempt of court charges or being removed from his position asSheriff.