naming 401k plan vs naming Trust - EIN the same?

[tertue]

Is the 401k plan name the same as the trust name? If different, why? Would they need different EINs?

[My 2 cents]

As I understand it, the plan spells out the rules for eligibility, vesting, allowable salary reductions, employer matches, etc. The Trust governs the handling of the money. It may be possible to combine them into a single document. The plan does not have an EIN, but it does have a plan number. The employer has an EIN. The Trust should probably have its own EIN also. Qualification is desirable so the Trust does not have to pay taxes on its investment earnings and the participants do not have to pay taxes as their accounts become vested.