for 99% of people, for non-NFA items, a "gun trust" makes no sense at all. I have been approached probably a dozen times by persons who thought they needed a gun trust. Couple of them needed estate planning, for which I referred them to an appropriate lawyer, but none of them needed a gun trust. In my experience, most people want their gun collection, if it is to stay in the family, to have as few paper trails as possible, and if the guns are going to be sold, they are just another asset.
The whole gun trust thing was a basically now closed NFA loophole to avoid needing a CLEO signoff and fingerprints. The new rules actually are better for NFA stuff. Unless your going to do dealing with a large multigenerational NFA collection, gun trusts make little sense today, except for bona fide estate purposes, and that would be a LOT of guns.