Plan account details

[Gary]

A business owner implements a DB plan.

Do we agree that he must obtain an EIN for his pension trust and then when he opens a pension account at say Schwab he should provide plan name and trust EIN?

Now let's say the owner merges with another company and the surviving company (not the original owner's company name) sponsors the plan and the plan is amended to be renamed.

Regarding that original Schwab retirement account: SHould the plan sponsor now have the name of the account re-titled to the new name of the plan and should they (or is it required) that a new trust ID number is applied for for the renamed plan? Or can they just keep the original trust ID #?

Thanks.