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"any merger, acquisition, or reorganization activity at her bank that might have resulted in a change to account number and/or routing number?"

No merger or acquisition activity. It's a small two-branch national bank that's been in business for 125 years. Her account number has not changed. She's had direct deposit in the same account for years.

She receives all her mail at a P.O. box at the post office and deliberately froze her credit report several years ago so any kind of identity theft seems unlikely.
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