If you are planning on converting one to use the high cap mags you should plan on changing enough import parts from the list to be on the safe side. Better yet, email the ATF and get something in writing. My recent correspondence with the EPS Directorate showed a different list than that shown on the S12 forum. The count given to me included the trunnion and sear bringing the count up to 15 including the mag components. There were 5 items stated as "does not contain": barrel extension, muzzle attachment, operating rod, trigger housing and pistol grip from the ATF list.
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