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Good evening and thank you for asking your question about trusts. My name is Alexander; I'm an EA and am happy to assist you in this matter.
If the decedent had a revocable trust during their lifetime, the trust becomes irrevocable on their death. At that time, an EIN (Employer Identification Number), similar to an SSN, should be obtained. The executor of the estate would submit the request with the IRS by filing Form SS-4.
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