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Quick and dirty on the process:

1. Form your trust.
2. Decide on and purchase the lower you plan to use for the SBR.
2b. Have the lower engraved with your trust info.
3. Use trust to efile for a tax stamp for your SBR, with the # on your lower.
4. Assemble all your parts MINUS/NOT INCLUDING/WITHOUT your barrel.***
5. Wait.
6. Agonize.
7. Visit NFA Tracker at least 18 times a day.
8. Wait.
9. When you get your stamp, purchase your barrel and assemble.
10. Have fun.
11. Realize you are fixing to go deeply in to debt because one stamp only leads to 7 more.....
This.

*** With a slight difference in opinion on number 4: If you can pick up a cheap (used) SB-15 pistol stabilizing brace and tube, you can build the full gun and use it now, while you wait for the stamp. When a stripped lower is transferred to you, it will be as a firearm, not a rifle or pistol. Whatever you put on it first (stock or PSB) is what defines it. If it is a pistol, there is no barrel length requirement. When the stamp clears, pull off the PSB and put on your stock of choice. Makes numbers 5 through 8 a little more bearable.

Here is a pistol:
Firearm Gun Trigger Rifle Assault rifle


Here's the same SBR a few weeks and a few stamps later:
Firearm Gun Rifle Trigger Assault rifle


It may be a good idea to have the lower engraved while stripped so as not having to potentially tear it down. It may also be a good idea to engrave before filing. There are a lot of lgs hacks out there that claim they've done many professional engravings before, come highly recommended from respected sources and then they chew up your lower - ask me how I know. That was free in the end. The repair cost me twice as much as the original plan.

and...unfortunately, I have to agree: Number 11 above is incredibly true.

-Drew
 
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