Answer by Randy Carey: Section A and Section B are found on the old CTR legacy forms. There are no longer any sections A&B.
Answer by John Burnett: It's not often that one would expect to see a reportable cash deposit to an estate account. But if you do have one, you create a Step 1 Person entry for the estate, checking box 2c (Person on whose behalf transaction was conducted). Check the entity box and don't forget to use the estate's EIN in item 15. You can use DECEDENT ESTATE in item 9. This person entry is today's version of Section A on the former paper CTR form.
You create another Step 1 Person entry for the conductor of the transaction, checking box 2b. This entry takes the place of the old Section B on the paper CTR.
First published on BankersOnline.com 5/13/13