BobKamman
Level 15

Who is the (successor) trustee?  The wife?  Then she was responsible for applying for the EIN when she inherited the job.  In my jurisdiction, she would also have been responsible for recording a notice of change in trustee and beneficiary within 30 days of the husband's death.  

Trusts are like used cars.  The guy who sold it to you isn't responsible for changing a flat tire five years from now.  Keep in mind that 20% of lawyers graduated in the bottom fifth of their class.  Many of them end up marketing cookie-cutter estate plans, and handling real estate closings in states that are backwards enough to still be doing them that way.