...It is illegal in the United States for civilians to purchase machine guns made after 1986.

The trusts can be formed relatively easily by a lawyer and cost a few hundred dollars. Aside from the ease of securing restricted weapons, they also assure that gun owners’ firearms will be transferred to their loved ones when they die without going through bureaucratic channels...
Gee. I didn't know Corporations and Trusts could possess post-86 machine guns.