Grow Your Practice with Gun Trusts and Firearm Appraisals: Legal, Tax, and Estate Essentials for Attorneys

Sean P. Healy | Healy Law Offices P.C.

Mr. Healy is an attorney in private practice in Tyler, Texas. He is the lead author of the book The Legal Guide to NFA Firearms and Gun Trusts, written with Alan Gassman, Jonathan Blattmachr and several other attorneys and published in 2016. This book was reviewed in the June, 2019 American Rifleman, a magazine which reaches over 2 million readers. It reached #1 on the list of Amazon Bestsellers in the category of Legal Self-Help. Mr. Healy authored a chapter on NFA trusts in the book Texas Perspectives on Firearms Law published by the Texas Bar Books in 2015. He authored two chapters in the book Essentials of Texas Firearms Law published by Texas Bar Books in 2020. He teamed up with Massad Ayoob to present “Ripped from the Headlines – Famous Use-of-Force Cases Analyzed Under Texas Law,” to the 2024 SBOT Firearms Law Seminar. He is the NFA Editor for Interactive Legal, working with nationally-renowned estate planning attorneys to provide NFA trust forms and supporting knowledge to lawyers throughout the country through their Interactive Legal Suite.

Mr. Healy is Texas State Rifle Association’s Treasurer and General Counsel. He has also served as general counsel for two congressional campaigns, and as National Corporate Counsel for American Mensa. He has served as Course Director for the State Bar of Texas Firearms Law Seminar in 2012, 2013, 2024, and 2025, is Co-Director of the 2024 Seminar, and has spoken at every annual seminar except one since then. He spoke on losing and regaining 2nd Amendment Rights at the 2022 NRA National Firearms Law Seminar. He is a mediator for civil, family law, and child protective cases, a member of the American Arbitration Association’s Panel of Mediators, and an arbitrator for the Better Business Bureau and AAA. During law school he served as an appellate advocacy instructor, and he previously served as a college instructor in business law.

Peter Karlan | Karlan’s Arms & Antiques

For over 35 years, Mr. Karlan has been dealing in the finest antique firearms, edged weapons and military antiques nationally and internationally. His interest includes items from the Revolutionary War, Civil War, Napoleonic Wars, WWI and WWII. He is also interested in items and artifacts from all nations, wars and conflicts including the British Imperial Military Campaigns. Some items include but are not limited to rifles, muskets, pistols & revolvers, cannon, swords, daggers, edged weapons, helmets, uniforms, medals, photographs, drums, flags, banners, armor, accouterments, military bronzes and art work. You can click his website link for a more comprehensive description at www.karlansarms.com.

Mr. Karlan attends most major antique gun and military (militaria) tradeshows nationwide in order to keep up with market trends and current values. He has served as a consultant to museums and other institutions throughout the country and has been a commissioned buyer for the same. He is a former antique auction gallery manager and also has an extensive knowledge in the areas of general antiques, art, Americana, folk art, decorative arts, objects of virtue, furniture and collectibles.

Mr. Karlan offers a full range of services which includes consultation, evaluation and comprehensive estate services. He provides appraisal services which are USPAP and ISA compliant for estate, insurance and tax purposes. He has helped hundreds of customers throughout the years market and sell entire estates, single items, and heirlooms professionally and discreetly. He is able to thoroughly evaluate such items in order to determine the best possible markets and yield the best possible results.

Session I – Gun Trusts: The Lethal Pitfalls in Drafting Them and Firearms Issues in Probate | 1:00pm – 2:00pm

• The legalities
• Drafting issues and pitfalls
• Benefits of forming trusts to own firearms regulated by the National Firearms Act

Break | 2:00pm – 2:10pm

Session II – Appraising Firearms: Legal Standards, Trusted Methods, and Real-World Lessons | 2:10pm – 4:20pm

• Who counts as a qualified appraiser: Credentials, experience, and red flags to watch for
• Why a specialist matters: Avoiding costly missteps in niche firearm valuations
• Understanding the appraisal foundation: The standards behind the profession and why lawyers should care
• What a USPAP appraisal is: A breakdown of the gold standard in appraisal practice
• Who needs a USPAP-compliant appraisal and when it applies: Legal, tax, and fiduciary triggers you can’t ignore

Break | 3:10pm – 3:20pm

• When a formal appraisal is necessary: Situations where a consultant won’t suffice
• Certified versus casual appraisals: Knowing when the IRS, courts, and insurers demand the real deal
• Types of appraisal valuations: Fair market, replacement, charitable, estate, equitable, and more
• The appraisal process: A step-by-step look at how credible valuations are built
• Real-world appraisal scenarios: The good, the bad, and the truly outrageous from the field