[WSBAPT] Testamentary Trust

[Marcus Fry]

Tom:
The trust needs to get its own tax EIN because it is an irrevocable trust (or at least should be if a testamentary trust).  You indicate there is no specified end date, but does the trust say anything about terminating at death of the HEMS beneficiary? If not, you may need TEDRA to reform.  I generally do not create a separate trust document if the trust only needs minor fixing and I just attach a certified copy of the TEDRA Order that makes the changes to the Will.

-Marcus

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Thomas Fiscus
Sent: Monday, April 20, 2026 9:30 AM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Testamentary Trust

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Hello Listmates -

Decedent's Will specifies that an adult beneficiary's inheritance be held in a HEMS trust with no specified end date and names another beneficiary as Trustee.  Does the trust use the beneficiary's SSN for IRS reporting or does the trust have to acquire its own EIN?  Is it better practice to create a formal trust document and if so would that require receiving instructions or an Order from the probate court?
Thanks
Tom Fiscus

Law Office of Thomas J. Fiscus
Box 1167
Eastsound, WA 98245
Ph 360-298-0534
WSBA # 44741

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