I’m not sure if you will answer this question, but I have seen few posts on trusts. My client created a trust for Estate Tax purposes. A few of their assets have been titled to the trust. We need to convert their joint account to a trust account, but I am concerned about the tax implication. The joint account has the wife listed first, reporting under her SS#. They use the husbands SS# for reporting purposes on their trust. I am concerned that the change in tax ID# will trigger capital gain. Is this a valid concern? They are joint owners of the account and are joint trustees, and they file a joint tax return.