If a trust is set up as "Madam X Trustee, Madam X Revocable Living Trust dated 06/30/00" and Madam X dies, upon the death of MX all assets placed in the original revocable trust are now inherited by the trust, so at this point would the trust obtain a FEIN and now it becomes an irrevocable trust with all assets in the trust now valued, or retaining the basis of the FMV as of the date of death of MX?