Some will say get it engraved before filing in case there's a mistake. Any mistake can be resolved. Many opinions on engraving, but you can get the lower engraved before or after approval of the Form1, there's no specific requirement.
The goto guys around here for engraving are basically Colorado Gun Writes (North), Danger Lee Industries (Elizabeth/South) and PaddyWagon (South). Last two are members here and both are SOT so they can hold your item. Troy @ CGW is at all the Tanner shows. Many here know how to get a hold of him. He's the only one mentioned that doesn't hold an SOT so you have to stay with the lower during the engraving. He does not do NFA engraving at the shows as he only brings his lightweight laser setup.
Currently you need a CLEO sign off without a trust. Trust or not doesn't much matter after July 13th when 41F goes into effect. You will still have to "Notify" the CLEO for either. 41F will require fingerprint cards be submitted along with your app for either.
You can build a pistol prior, but once made into a rifle/SBR, always a rifle/SBR. Remember the ATF deals in "constructive intent" so if you have the parts to assemble an SBR then you're walking a thin line. I keep a pistol lower built at all times, but then again having multiple SBR already, it's not a thing.
While you need to specify caliber and (OAL) length for the Form1 application, once built as SBR, you can temporarily change caliber and barrel length at will. It has to go back to the original config if you intend to make a permanent length change.
This is my understanding of the rules and may or may not be 100% accurate. There are many nuances and "what-if's that you should consult with an attorney. That's one reason I have the trust. My trust also , fortunately, owned all the evil 15+ rd magazines prior to July 1, 2013 so they are transferable to my heirs.
None of this is legal advise, seek your own council.






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