These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients. 
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76-Trust and Estate Lawyers

A lawyer may use the firm's tax identification number to open an account when the beneficiary's tax identification number is unknown and the beneficiary is unavailable.

Copyright 2000, Thomas E. Spahn