When a Trust is created and an SS-4 EIN Request for taxpayer i is filed, the name, address, etc., were relative to the known input at the time of the request. What happens when the original Trustee dies, and the Successor Trustee with his/her new mailing address changes?
Question: must some updated SS-4 form be then filed by the Successor Trustee with the IRS? Or do those necessary changes happen transparently when the first Trust return is filed (as is my case for 2017)? Thank you.