K-1 confusion

A firm I do some work for has the following issue:

In 2018, all K-1s for a client were reported under client's ssn. In 2019, the K-1s are reported under the EIN of a trust.
BOY 2019 profit percentage is not the same as EOY 2018 profit percentage.
The ending 2018 capital account is not the beginning capital account for 2019.
Any idea what can cause this?

The K-1 for an IRA a is reported under the trust's EIN. I thought you couldn't put an IRA in a trust (unless the IRA owner is deceased).

In 2018, all K-1s for a client were reported under client's ssn. In 2019, the K-1s are reported under the EIN of a trust.
BOY 2019 profit percentage is not the same as EOY 2018 profit percentage.
The ending 2018 capital account is not the beginning capital account for 2019.
Any idea what can cause this?

What method was used for the capital accounts in 2018?

What method was used for 2019?

Tax, 704(b), GAAP, etc

I'd talk to the client first regarding the trust. Were the partnership interests owned by a trust all along? Where they transferred during 2019? How is the trust taxed for federal income tax purposes. If it's a DRE, the name and tax ID on the K-1 should still be that of the individual.