Mr. Morgan and Mr. Stanley were originally partners, and if they took in more partners and then there was more than 50% change in ownership, they would have to get a new EIN.  But I doubt that's what happened here, the company has been listed on the NYSE for decades.  They could have transferred some of their functions to a new subsidiary or affiliate.  Does the 1099 have an Irish stamp, or a South Dakota postmark?  They're allowed to look for tax shelters, just like everyone else.