The legally registered item can be transferred to a lawful heir (one that is named in the deceased owner's will or that has been designated by a Probate Court in lieu of a named heir). The transfer is done on a ATF Form-5 which is a tax exempt transfer and registration application. If there is no lawful heir then the estate can transfer the item to another lawful person but the transfer will be subject to the $200 tax. The item can also be donated to a museum or given to LE agency willing to accept it or to the ATF. The last three transfers are tax exempt also.1985 4runner said:This brings up a question, what happens to "registered" firearms, suppressors, etc. when the registered owner dies?