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January/February, 2007 YOU ARE ASKING . . . . Q: We have a good business customer who has changed the business name, Employer Identification Number (EIN), and has changed from a sole proprietorship to a Limited Liability Company. Is it better to just close the current account and open a new account with the new information? Or, should we just change the current account information to reflect the changes? A: This is determined by what sort of established procedures you use. However, most institutions require a fresh start for new entities. We recommend opening a new account. Because the old and new companies are really two totally separate entities, keeping the old account but adding all new information would be like changing the owner of a consumer account from Bill Jones to Steve Smith. Q:
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