After saying that she would do so and after applying for and receiving a EIN, and after having waited more than one year, my co executor has not complied with the requirement to open an estate bank account. There was over $6,000 that she took from our estate sale on May 26, 2012, that she claims is ok for her to keep. And now after the bank and I discovered the EIN, I have opened an account myself, but she still continues to release the money. She has been notified on multiple occasions by legal counsel to do so, but without compliance.