[WSBAPT] Tax ID for RLT that became irrevocable

[Roger Hawkes]

Good queries; thanks for asking😊

Roger Hawkes, WSBA # 5173
Shoreline Office: 19944 Ballinger Way NE
                                Shoreline, WA 98155
Sultan Office:        423 Main
                                 Sultan, WA 98294

Phone: 206 367 5000; fax: 206 367 4005
Email: roger at law-hawks.com<mailto:roger at law-hawks.com>
Web site: www.hawkeslawfirm<http://www.hawkeslawfirm/>.com
.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Krista MacLaren
Sent: Monday, August 10, 2020 9:39 AM
To: wsba probate & trust <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Tax ID for RLT that became irrevocable

Hi All -

I want to obtain an EIN for an RLT where one of the Trustors just died, so the trust is now irrevocable and will continue to exist until the surviving spouse dies.  On the IRS tool to obtain the EIN, I assume I choose RLT as the entity even though it is no longer revocable?  And can anyone offer an opinion as to whether to take the Section 645 election?  There should not be a probate, as there is only one asset which is a brokerage account payable to the trust.  The reading I did on the election suggested there may not be a down side of taking the election, but I am not sure.  Also, I am unclear why the online tool asks questions that I do not see on the SS-4.  Does anyone know why that is?

Thank you,

Krista J. MacLaren
Attorney at Law
Northgate Executive Center II
9725 3rd Ave NE, Suite 600
Seattle WA 98115
(206) 523-6116
kjm.inc at icloud.com<mailto:kjm.inc at icloud.com>

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