I'm probably over thinking things again but if I could get some input on this subject it would ease my mind... I am a notary public's signature away from forming my trust for NFA items and I am planning on purchasing a lower AR receiver which will become an SBR shortly after. So do I purchase the lower as an individual or as the trust? If I do so as an individual I would then have to transfer it into the trust, right? If I make the purchase as the trust, how would I fill out any paperwork that comes with purchasing a "firearm" that at lower constitutes?