[
    {
        "role": "user",
        "content": "my%20dad%20died%20in%20florida%20with%20bank%20accounts%20titled%20in%20the%20name%20of%20his%20revokable%20trust%2C%20which%20is%20now%20irrevokable.%20bank%20says%20i%20as%20successor%20trustee%20must%20obtain%20ein%20from%20irs.%20do%20i%20do%20that%20in%20the%20name%20of%20the%20revokable%20trust%20or%20does%20it%20get%20renamed%20to%20irrevokable%20trust%3F"
    },
    {
        "role": "assistant",
        "content": "Here\u2019s what I found from IRS rules and Florida trust law about your situation. I\u2019m not giving legal advice, just laying out what typically applies. It\u2019s always a good idea to check with a trust or estate attorney for your specific case.\n\n---\n\n## What Happens When a Revocable Trust Becomes Irrevocable\n\n- In Florida, a trust that was revocable during the grantor\u2019s life **automatically becomes irrevocable at the grantor\u2019s death**. ([floridabar.org](https://www.floridabar.org/public/consumer/the-irrevocable-trust-in-florida/?utm_source=openai))  \n- At that point, the successor trustee takes over all trustee duties. ([floridabar.org](https://www.floridabar.org/public/consumer/the-irrevocable-trust-in-florida/?utm_source=openai))  \n\n---\n\n## Must You Get an EIN?\n\n- Yes \u2014 once the trust becomes irrevocable (such as upon your dad\u2019s death), it generally needs its **own EIN** because it becomes a separate taxable entity. ([legalclarity.org](https://legalclarity.org/how-to-get-an-ein-number-for-a-trust/?utm_source=openai))  \n- The IRS Form SS-4 is used to request an EIN. ([legalclarity.org](https://legalclarity.org/how-to-get-an-ein-number-for-a-trust/?utm_source=openai))  \n- The successor trustee (you) would be the \u201cresponsible party\u201d for the EIN application. ([legalclarity.org](https://legalclarity.org/who-is-the-responsible-party-for-a-trust-ein-after-death/?utm_source=openai))  \n\n---\n\n## What Name to Use for the Trust on the Bank\u2019s Records & EIN Application\n\nHere are the key points about naming:\n\n- The legal name you use on the EIN application must match the name in the trust document *exactly*. Whatever name is written in the trust instrument is what you enter. ([legalclarity.org](https://legalclarity.org/does-an-irrevocable-trust-need-an-ein-rules-exceptions/?utm_source=openai))  \n- You do *not* need to formally change the trust name from \u201cRevocable Trust\u201d to \u201cIrrevocable Trust\u201d simply because it became irrevocable. The trust is irrevocable by operation of law (upon death), but the title/nomenclature in the original trust document usually stays the same. The name on the trust document is the name to use. ([en.wikipedia.org](https://en.wikipedia.org/wiki/United_States_trust_law?utm_source=openai))  \n\n---\n\n## What the Bank Is Likely Requiring\n\nBanks often want the EIN on file for an account held by an irrevocable trust. They may have been using your dad\u2019s Social Security Number when it was revocable. Now that it's irrevocable:\n\n1. The bank wants verification that you (as successor trustee) have stepped in and that the trust is now irrevocable.  \n2. The bank will likely want the EIN issued in the name of the existing trust (as named in the trust instrument), not a new entity or renamed trust, unless the trust document provides for a name change.  \n\n---\n\n## What You Should Do\n\n1. **Review the trust document**: Confirm the exact legal name of the trust as written \u2014 how it\u2019s named, punctuation, date funded, etc.  \n2. **Apply for an EIN** under that exact trust name using Form SS-4 \u2014 selecting \u201ctrust,\u201d and specifying that the grantor is deceased so the trust is now irrevocable. The responsible party (you, as trustee) will supply your SSN or ITIN. ([legalclarity.org](https://legalclarity.org/does-an-irrevocable-trust-need-an-ein-rules-exceptions/?utm_source=openai))  \n3. **Provide the EIN and trust paperwork to the bank**: The bank will want the new EIN, your documentation confirming you are the successor trustee, and possibly the death certificate.  \n\n---\n\n## Summary\n\n- \u2705 Use the trust\u2019s legal name as written in the trust document.  \n- \u2705 Trust is irrevocable now that the grantor (your dad) is deceased.  \n- \u2705 You need to get a new EIN for the trust.  \n- \u274c You generally do *not* need to rename the trust simply by calling it \u201cIrrevocable Trust\u201d unless the trust instrument provides for a name change.  \n\n---\n\nIf you want, I can help you find what Form SS-4 looks like, and walk you through exactly how to fill in the trust name / trust date / trustee line / responsible party, etc., for your situation. Would that be helpful?"
    }
]