Sole Proprietorships tend to be associated with Fictitious Name Registrations -> Mabel Smith d/b/a Mabel's Kitchen. MABEL'S KITCHEN TRUST (i.e. the trustee or the trust corpus in action) can file a fictitious name registration showing that it is d/b/a Mabel's Kitchen. If she got an IRS EIN assignment its possible she could have opened the bank account without filing a DBA locally.
The bank and the IRS can be given a copy of the power of attorney effectively given to the trustee/trust over "Mabel's Kitchen" and over any the existing accounts. She can give consent to the use of the trade name intellectual property in writing as part of the trust declaration. The new trust can also establish separate bank accounts. If Mabel never registered the old dba, likely the bank accounts are in the name Mabel Smith unless she managed to get the bank to open it that way--and so still she can do up a power of attorney to the trustee /trust.
It tends to be rather 'universal' that a DBA need not be filed if the 'name' of the business has the name of the proprietor. As in Mable Smith having a company name Mabel's Diner might be exempt from requirement to register a dba.
Mabel Smith will want to be very particular about how she forms the trust (it could be a living trust, revocable, irrevocable trust, etc.) and how real property, intellectual property or other property are transferred to the trust. Real property transfers might be best done by filing in the Real Estate records of the respective county/parish were applicable.
Depending on the way the new trust is established, Mabel Smith could be the senior trustee and appoint a successor trustee.
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