<div dir="ltr"><div class="gmail_default" style="font-family:garamond,serif;font-size:large">I agree, same EIN - but new PR will need to send in a Form 8822-B to put the IRS on notice that you have a new PR. <a href="https://www.irs.gov/forms-pubs/about-form-8822-b">https://www.irs.gov/forms-pubs/about-form-8822-b</a></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large">I do this form myself, rather than waiting for the CPA, since it needs to be done within 60 days. </div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div class="gmail_default" style="font-family:garamond,serif;font-size:large"><br></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><p style="margin:0in 0in 0pt"><b><span style="color:black;font-family:Arial,sans-serif"><font face="arial,helvetica,sans-serif">Sarah O’Farrell McCarthy</font></span></b></p><p style="margin:0in 0in 0pt"><font color="#000000" face="arial, helvetica, sans-serif"><b>(Pronouns: she / her)<br></b></font><font face="arial,helvetica,sans-serif">Attorney | <font color="#000000">Kelly, Arndt & Walker, <font color="#000000">Attorneys at Law, PLLP</font></font><font color="#000000"></font></font><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><span style="color:rgb(31,73,125)"><br></span><span style="color:black"><font face="arial,helvetica,sans-serif">6443 Harding Avenue | <span style="color:black"><font color="#000000">P.O. Box 290 | <font color="#000000">Clinton, WA 98236</font></font></span></font></span></font></font></font></font></font></font></font></font></font></font></p><p style="margin:0in 0in 0pt"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><font color="#000000"><span style="color:black"><font face="arial,helvetica,sans-serif"><span style="color:black"><font color="#000000"><span style="color:rgb(31,73,125)"></span></font></span></font></span><font face="arial, helvetica, sans-serif">(Located on Whidbey Island, Island County, Washington)<br></font><span style="color:black"><font face="arial,helvetica,sans-serif">Phone: (360) 341-1515 | Fax: (360) 341-3272</font><br><span style="color:rgb(31,73,125)"><a><font color="#222222" face="arial,helvetica,sans-serif">sarah@kawlawyers.com</font></a> <font color="#000000">| <span style="color:black"><span style="color:rgb(31,73,125)"><font color="#000000"><a href="http://www.kawlawyers.com" target="_blank">www.kawlawyers.com</a></font></span></span></font></span></span></font></font></font></font></font></font></font></font></font></font></p><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><font color="#000000" face="Times New Roman" size="3"><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt"><br></span></font></p><p style="margin:0in 0in 0pt"><font face="arial,helvetica,sans-serif"><span style="color:rgb(31,73,125);font-size:7.5pt">This electronic message transmission contains information from the law firm of Kelly, Arndt & Walker, PLLP which may be confidential or privileged. 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This e-mail is NOT a contract and is not binding upon the author pursuant to CR 2A. This e-mail is, at most, a negotiation under ER 408.</font></span></p></font></font></font></div></div></div></div></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Thu, Aug 5, 2021 at 12:57 PM Jennifer L White <<a href="mailto:jen@appletreelaw.com">jen@appletreelaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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<p class="MsoNormal"><span style="font-size:11pt">Inge,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">I’ve dealt with this a few times. The EIN stays the same. Ask for a check made payable to the estate. New PR can set up an estate bank account at a financial institution of their choice with their own Letters
T. I didn’t file the tax returns, but I believe the CPA just sent in a copy of the new PR’s Letters T with the next tax return.
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-size:11pt;font-family:"Script MT Bold"">Jennifer L. White, Esq.</span><span style="font-size:11pt">
</span><span style="font-size:11pt;font-family:"Script MT Bold""><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><img width="105" height="105" style="width: 1.0958in; height: 1.0958in;" id="gmail-m_8351925836297512307Picture_x0020_2" src="cid:17b17fc5c7f5b006a1"><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><i><span style="font-size:11pt;font-family:"Arial Rounded MT Bold",sans-serif"><a href="mailto:jen@appletreelaw.com" target="_blank"><span style="color:rgb(5,99,193);font-style:normal">jen@appletreelaw.com</span></a><u></u><u></u></span></i></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:"Arial Rounded MT Bold",sans-serif">PO Box 11037<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:"Arial Rounded MT Bold",sans-serif">Yakima, WA 98909<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt;font-family:"Arial Rounded MT Bold",sans-serif">509.225.9813<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:11pt">From:</span></b><span style="font-size:11pt"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Inge Fordham<br>
<b>Sent:</b> Thursday, August 5, 2021 12:35 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Procedure for New PR<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="font-size:11pt">Colleagues,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">I represent the successor PR of an estate where the first PR was removed by court order after a later-dated will was admitted to probate. The first PR is to turn over all estate assets, papers, accounting,
etc. within 7 days of the court order revoking her letters testamentary. A colleague suggested I have the successor PR obtain a new EIN for the estate and open a new estate bank account. I didn’t think you could have two EINs for a single estate. Am I missing
something? Is there a special procedure I should be following?<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Thanks in advance,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
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<b><span style="font-size:13pt;font-family:Cambria,serif;color:rgb(32,56,100)">Inge A. Fordham | Attorney</span></b><b><span style="font-size:13pt;font-family:Cambria,serif;color:black"><u></u><u></u></span></b></p>
<p class="MsoNormal" style="margin-bottom:3pt"><span style="font-family:Cambria,serif;color:black">Fordham Law, PLLC<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-bottom:3pt"><span style="font-family:Cambria,serif;color:black">3218 Sixth Avenue | Tacoma, WA 98406<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-bottom:3pt"><span style="font-family:Cambria,serif;color:black">Office: (253) 348-2657 | Mobile: (206) 778-3131<u></u><u></u></span></p>
<p class="MsoNormal" style="margin-bottom:3pt"><span style="font-family:Cambria,serif;color:black"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.fordhamlegal.com&d=DwMGaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=kDcM-fraYQNOZ1rCslLoMSSRXJQXmQVvRJbE6ymQGho&m=0zZqX1z5jL89_TbjCp2jnG2QaUPBMduNQl8DsNKnHSM&s=8Zw55OfVw7spZ_TJ8qWgo3NsA6XoT6Xy0746A7l7_kI&e=" target="_blank">www.fordhamlegal.com</a>
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