Carefully, and only through the ATF. Items regulated under the National Firearms Act — suppressors (silencers), short-barreled rifles and shotguns, and machine guns — are individually registered with the federal government, and they can only pass to an heir after the ATF approves the transfer.
For an estate, that’s done on ATF Form 5, a tax-exempt transfer to a lawful heir (the usual $200 tax doesn’t apply to a true estate transfer). The item stays put until the Form 5 is approved, and the ATF won’t approve it if the heir is prohibited or the item is illegal in their state. Helpfully for executors, you don’t have to register the items to yourself first, the law-enforcement sign-off normally required isn’t needed for an estate transfer, and NFA items can even go directly to an out-of-state beneficiary.
One serious caution: a machine gun is only legal for a civilian to inherit if it was lawfully registered before May 1986. And any NFA item that was never registered is contraband — it can’t be legally kept or transferred, and must be surrendered to the ATF.
If you find something that looks like a suppressor, an unusually short rifle or shotgun, or a fully-automatic firearm, don’t move or transfer it — call us first. We’ll help you confirm what it is and make sure the paperwork is done correctly.