BobKamman
Level 15

Are they all trusts?  IRS Pub 1635 has some examples of when a new EIN is needed, but it assumes the responsible party will apply.

You will need a new EIN if any of the following are true:

• A trust changes to an estate

• A living (inter vivos) trust changes to a testamentary trust

• The revocable trust changes to an irrevocable trust