<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
p.ydp89eb39demsonormal, li.ydp89eb39demsonormal, div.ydp89eb39demsonormal
{mso-style-name:ydp89eb39demsonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
span.EmailStyle22
{mso-style-type:personal-compose;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt">Tom:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">-Marcus<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Thomas Fiscus<br>
<b>Sent:</b> Monday, April 20, 2026 9:30 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Testamentary Trust<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="background:white"><strong><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black;background:white">* NOTICE: EXTERNAL EMAIL *</span></strong><span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black"><o:p></o:p></span></p>
<div class="MsoNormal" align="center" style="text-align:center;background:white">
<span style="font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black">
<hr size="2" width="100%" align="center">
</span></div>
<div>
<div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif">Hello Listmates -<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif">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?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif">Thanks<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif">Tom Fiscus<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif"><o:p> </o:p></span></p>
</div>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal"><b><i><span style="font-family:"Arial",sans-serif">Law Office of Thomas J. Fiscus</span></i></b><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><br>
Box 1167</span></i></b><span style="font-family:"Garamond",serif"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Eastsound, WA 98245</span></i></b><span style="font-family:"Garamond",serif"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Ph 360-298-0534<br>
WSBA # 44741 <o:p></o:p></span></i></b></p>
<p class="ydp89eb39demsonormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif">The contents of this e-mail and its attachments are intended solely for the addressee(s). In addition, this e-mail transmission may be confidential and may
be subject to privilege protecting communications between attorneys and clients. If you are not the named addressee, or if this message has been addressed to you in error, you are directed not to read, disclose, reproduce, distribute, disseminate or otherwise
use this transmission. Delivery of this message to any person other than the intended recipient(s) is not intended in any way to waive privilege or confidentiality. If you have received this transmission in error, please alert the sender by reply e-mail.
Treasury Circular 230 requires that we inform you that any statements regarding tax matters made herein, including attachments, cannot be relied upon for the purpose of avoiding tax penalties, and such statements are not intended to be used or referred to
in any marketing or promotional materials<o:p></o:p></span></i></b></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Garamond",serif"><o:p> </o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</body>
</html>