The settlor, grantor, or head of the gun trust will name their respective CLEO within the actual application, e.g., ATF Form 1, ATF Form 4, ATF Form 5. Their CLEO would also be named in their ATF 5320.23. The co-trustees within the gun trust would name their respective CLEO's on the ATF 5320.23. If the co-trustee's CLEO is different than the settlor's, the co-trustee would need to send the CLEO copies of the tax stamp application and the CLEO copy of their ATF 5320.23 to their named CLEO.