Jim Lamm

Jim Lamm

Gray Plant Mooty

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Delaware Enacts Fiduciary Access to Digital Assets Act

On August 12, 2014, Delaware’s governor signed into law the Delaware Fiduciary Access to Digital Assets Act, which is based on an earlier draft of the recently-approved Uniform Fiduciary Access to Digital Asset Act....more

8/28/2014 - Digital Assets Durable Power of Attorney Estate Planning UFADAA

Uniform Fiduciary Access to Digital Assets Act (UFADAA)

On July 16, 2014, the Uniform Fiduciary Access to Digital Assets Act (UFADAA) was passed by the Uniform Law Commission. My colleague Gene Hennig and I originally proposed this uniform law in May of 2011, and I’m very happy...more

7/17/2014 - Digital Assets Fiduciary Duty New Legislation Pending Legislation UFADAA

Estate Planning and Tax Issues for Bitcoin and Other Virtual Currencies

For estate planning and tax advisers, it’s important to know about all of a person’s valuable and significant assets, including digital assets, so that they can help the person properly plan ahead for incapacity, death, and...more

5/15/2014 - Bitcoins Estate Planning Estate Tax Property Tax Virtual Currency

Google and Microsoft Update Their E-Mail Privacy Policies

Google and Microsoft have both recently updated their policies regarding the privacy of e-mail contents. The updates are about different issues and were initiated in response to different events....more

4/17/2014 - Email Google Microsoft Privacy Policy

Facebook Updates Its Policies for Deceased Users

According to a February 21, 2014, news release, Facebook has made two updates to its policies regarding the accounts of deceased users. Previously, Facebook allowed one of two options for a deceased user’s account. ...more

2/27/2014 - Computer Fraud and Abuse Act Estate Planning Facebook Stored Communications Act Terms of Service

Valuable $50,000 Twitter Account Allegedly Stolen

There was an interesting January 29, 2014, article on CNET written by Don Reisinger describing how a thief/hacker allegedly hijacked an Internet domain name and e-mail account belonging to Naoki Hiroshima and stole his...more

1/30/2014 - Cybersecurity Cybertheft Data Protection Domain Names Estate Planning Hackers Twitter User Names

Thoughts on the Stored Communications Act, Federal Preemption and Supremacy, and State Laws on Fiduciary Access to Digital...

As of the date of this posting, seven states have recently passed laws and at least eighteen other states are considering new laws granting fiduciary access to an incapacitated or deceased person’s online accounts and other...more

11/6/2013 - Electronic Communications Electronically Stored Information Preemption Stored Communications Act Supremacy Clause

August 2013 List of State Laws and Proposals Regarding Fiduciary Access to Digital Property During Incapacity or After Death

When a person becomes incapacitated or after a person dies, there are significant challenges that fiduciaries and family members face when dealing with that person’s smartphones, computers, electronically stored information,...more

9/9/2013 - Estate Planning Internet New Legislation Proposed Legislation Smartphones

Tips From Security Experts on Choosing and Storing Passwords

One of the most frequently asked questions I hear when I talk about estate planning for digital property is, “How should I choose and store secure passwords for my accounts?” There’s a great July 10, 2013, article by Dan...more

7/12/2013 - Cybersecurity Data Breach Data Protection Encryption Passwords

E-Alert - Minnesota Tax Law Changes

Governor Dayton signed the new Minnesota Omnibus Tax Bill (HF 677) on May 23, 2013. While there has been media coverage regarding the changes to the sales tax, you may be less familiar with the Minnesota income, gift, and...more

6/3/2013 - Estate Tax Gift Tax Income Taxes New Legislation

Value of Internet Domain Names in Estate Planning and Probate

Today, I saw an interesting article about the value of Internet domain names, especially as more mobile devices move to “apps” instead of Website–based services. The July 20, 2011, article was written by Austin Carr and...more

7/21/2011 - Domain Names Estate Planning Internet Mobile Apps Mobile Devices Probate

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