Yes, you can get an EIN number that starts with "98" for ANY TYPE of foreign entity. Yet, its not the ONLY way to designate your foreign status. Its effective, yet its not THE ONLY way, nor is it the legally prescribed way to designate your foreign status. Technicslly speaking, in accordance with Federal Codes, the U.S.A puts Trusts through a court test, and a control test to determine its foreign or domestic status. Yet, the only 98 Trust that the IRS cares about are Trusts that are subject to the "1998 Foreign Trust Law". These are Trusts with at least 1 U.S. based owner... They pay taxes directly to the IRS. Yet, a "FOREIGN GRANTOR TRUST" is historically known to be a Trust in which the Grantor maintains ownership and is a foreign entity. Unlike a grantor trust, where the grantor is considered the owner of the trust property for tax purposes, a non-grantor trust is a separate legal and taxable entity. It has its own tax identification number (TIN) and files its own income tax return. So if they are recommending a "98 Grantor Trust" just know that is a non technical term to describe a "non-grantor" trust operating from a jurisdiction foreign to the U.S. that has been issued a tax ID nuber with a 98 prefix! Terminology means everything! "Overstand the Basics... Master the Matrix!"