If a facility was sold during the year, and the reporting threshold has been met, either the old or the new owner must report. If there is an agreement made during the sale as to who reports, this will take precedence. If there is no agreement, each party potentially still has liability and therefore should consult with their own legal counsel how to proceed. Often times a verbal agreement can be made between both parties as to whom will report.  If the new owner will be reporting in the year of the sale (as often happens), they would register for a user name and password in WHOPRS. This should be followed up with the new owner calling the Help Desk requesting the correct link of the existing facility to the new User Name.