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<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">I agree with Inge. If the decedent’s assets were held in a revocable trust, the successor trustee will usually obtain an EIN (employer identification number) for the now-irrevocable
trust and then proceed to administer the trust and eventually distribute the assets to the beneficiaries and file a final fiduciary income tax return. That is because the grantor trust status of the trust ended on the date of death, and the trust became an
irrevocable trust which is a separate taxable entity that needs its own EIN. Reg. § 301.6109-1(a)(3)(i)(A); Rev. Rul. 57-51, 1957-1 C.B. 171.
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Inge Fordham<br>
<b>Sent:</b> Wednesday, January 20, 2021 4:13 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] EIN for RLT after death of grantor?<o:p></o:p></p>
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<p class="MsoNormal">Yes, I just had this same issue. When obtaining the EIN select “irrevocable trust” because the trust became irrevocable upon the death (just as you said).<o:p></o:p></p>
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<b><span style="font-size:13.0pt;font-family:"Cambria",serif;color:#203864">Inge A. Fordham | Attorney</span></b><b><span style="font-size:13.0pt;font-family:"Cambria",serif;color:black"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:3.0pt"><span style="font-size:12.0pt;font-family:"Cambria",serif;color:black">Fordham Law, PLLC<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Cambria",serif;color:#7D888E">Confidential Communication:</span></b><span style="font-size:8.0pt;font-family:"Cambria",serif;color:#7D888E"> This email is sent to a recipient on behalf of an
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Wednesday, January 20, 2021 at 4:10 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>[WSBAPT] EIN for RLT after death of grantor?<o:p></o:p></span></p>
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<p class="MsoNormal">Decedent’s estate is entirely in an RLT, which converted to irrevocable on death of course. No probate is expected. Trust needs to sell a house so we’ll have to get an EIN; and strangely, I have never encountered a situation where I needed
to get an EIN for such a Trust.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">That <i>is</i> the correct process, right? Get an EIN for an irrevocable trust?<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><b><span style="background:aqua;mso-highlight:aqua">Covid-19 Update -
</span></b>All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please
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