I am trying to determine the Name Control for a Trust.  The EIN was obtained over 30 years ago.  It is an insurance trust and 1041s were never required until this year, which will be the initial and final year.  By the rules, I would use the first four letters of the last name.  The issue is that the last name is three letters.  The name is hypothetically The John ABC and Mildred ABC Irrevocable Insurance Trust.  Lacerte is using IRRE (maybe thinking that is the last name?).  Should I go with that?  If I should use the last name, should I use ABCI?