Would like advice from those of you who can be helpful and informative on this issue.  I was approached by a potential client who was a partner in a baked goods business filing 1065 and each partner receiving k-1's.  This partnership was in business for approx 3 years.  After the first 3 months of 2019 one partner bought out the other.   Would the proper route be to file a partnership return for the first three months they were in business together issuing k-1's for only this portion of the year and then the new owner and NEW partner file the remaining 9 months under new partnership?  Also would a new EIN number be necessary for the new partnership?