Is it permissible to just change the account names on 2 existing individual accounts (each under its owner's SSN) to the name of a single living trust? Won't this result in a TIN mismatch - i.e. we would be reporting interest for a single trust name under 2 SSNs to the IRS? In the past when husband and wife do not have separate living trusts, we have always retitled the account associated with the SSN of one grantor and had the spouse transfer their account to the renamed living trust account. A couple do not want to have to make any changes other than the name on their accounts and their attorney has stated they don't have to right in the trust. I think that if the grantors want to still use their separate SSNs that they should each have a living trust. Help!?