A one-man professional corporation dissolved the business, so he is maintaining his DC plan as a sole proprietor. A resolution was adopted and the name of the plan was changed accordingly. However, a few years have gone by and the EIN is turning out to be a problem. There's a piece of property in the plan under the old EIN. The state is buying a chunk of the property and won't distribute the check because the EIN doesn't match the name of the plan. I'm thinking the sole proprietor might need to apply for an EIN for the plan, get the EIN changed on the property and see if that makes the state happy. This can't be the first time this has happened. Does anyone have any thoughts or a better idea?