You cannot trust everything you read on the Internet about the engraving requirement for NFA firearms. Some forum discussions have been telling people to engrave all firearms assigned to or bought by their NFA gun trust. This is completely incorrect. Only manufacturers, importers (into the U.S.), and maker of firearms are required to engrave firearms. See 27 C.F.R. § 479.102. Buyers of already-manufactured firearms, regardless of whether they are individuals or entities (such as NFA gun trusts), are not required to engrave firearms.