My partner and I started an insurance business in 2021 and made no income. After three years, we started the same company in December 2021 under a new name and received a new EIN from the IRS. One question is whether the insurance business we started in 2021 is still active and can continue to be used. If the insurance business we started in 2021 can still be used, do we terminate the business we started in December 13, 2024. Please advise before we need to change our business portfolio