We had a customer,now deceased, who had several accounts,many of them busiiness accounts. The executors now want to open a new account under the estate. Question: Can an estate account open a new DBA account? I am lost.

The "businesses," sole proprietorships, corporations, LLC's, what?

They are trying to close the sole proprietorship accounts and open them under the estate name/ein. I know if it was a corporation we can do it with corporate resolutions.

Good.

Assuming the decedent had properly registered the assumed names with the county and evidence of that registration is available to you, I don't see a problem with the estate continuing to use them temporarily. This is with the understanding that they are winding down these operations and have no thoughts of operating them for an extended period.

The relevant statute, KRS 365, provides for DBA registration for individuals and business entities. It does not indicate how or where an estate could register as a DBA.