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Estate Planning for Digital Assets

It is often said that the law lags behind technology. One area where this sentiment is particularly applicable is estate planning for digital assets. In a world where our lives are becoming ever more digital, many estate...more

Estate Planning for Social Media and Electronic Gadgets?

A rapidly growing number of people do everything online, from managing their banking to storing their photos, writing the next best-seller, or documenting the next great invention. Yet few of them have read the Terms of...more

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

How to Maintain Records for your Digital Assets

This post is the third in a four-part series about Digital Assets and estate planning. Read part 1, “What are Digital Assets?” and part 2, “Do your Digital Assets have Value?”. As previously discussed, Digital Assets, such as...more

What our Estate Planning Clients Need To Know - What are Digital Assets?

The purpose of this post and is to bring you, our clients, information about a type of ‘asset’ most of you own. These assets are called Digital Assets, which include any electronically-stored accounts, information and data....more

Key Factors of a Computer Digital Account (CDA) Plan to Protect Your Legacy

Increasingly, we interact with the world around us through digital devices and social media. Compared to decades past, our most essential information is now stored on a computer or hand-held device. Everything can now be done...more

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

Digital Assets Raise Estate Planning Questions

More and more, we are conducting our business on the Internet, whether that's online banking, shopping at Amazon and other sites, uploading documents and files to the "cloud," posting videos on YouTube, or communicating with...more

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

The Birds and the Bees for Trustees

The Birds and the Bees for Trustees by James F. McDonough, Jr. on August 20, 2013 Today, an increasing number of children are born with assistance of advanced reproductive technology. Such children may be conceived and...more

Nursing Homes Must Abide by HIPAA Rules When Disclosing Deceased Resident PHI

The Health Insurance Portability and Accountability Act (HIPAA) as amended by the Health Information Technology for Economic and Clinical Health Act (HITECH Act) contains the HIPAA Privacy and Security rules....more

Insight on Estate Planning - August/September 2013: A good reason to revisit your estate plan - Accounting for digital assets

If a person dies without addressing digital assets in his or her estate plan, loved ones or other representatives may not be able to access them without going to court — or, worse yet, may not even know they exist. These...more

Afterlife Identity Protection: Who to Notify When a Loved One Passes

When a loved one passes away, a crucial step in minimizing the risk of identity left is to notify the proper entities, such as government and credit reporting agencies, banks, and creditors of your loved one's death....more

HRSA Finalizes 340B Program Orphan Drug Exclusion Rules

On July 23, 2013, the U.S. Department of Health and Human Services Health Resources and Services Administration (HRSA) issued a long-anticipated Final Rule regarding the 340B Drug Pricing Program (340B Program) orphan drug...more

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

Tales from the (En)crypt(ed): What Happens to Your Online Account Information When You Die?

Have you ever wondered what happens to your online account information when you die? Well, in a few days, the Uniform Law Commission (ULC) will be considering this very issue – fiduciary access to digital assets – at its...more

Estate Planning in the Digital Age

At first, the digital age crept upon us slowly. Businesses looked at the internet skeptically, not sure how to use it. Consumers waded in bit by bit, at first dipping the proverbial toe in the water and then taking it step by...more

Tools for Digital Assets and Digital Information

The popular media and estate planning commentators have raised the profile of “digital assets” as being an emerging area of importance as individuals undertake and review their personal estate planning....more

Terms of Service and Deceased User’s Account

In Ajemian v. Yahoo Inc. (May 7, 2013), a Massachusetts court considered this question. Two brothers, who administered their brother John’s estate, brought a lawsuit against Yahoo for access to email messages of their...more

I Want to Live in America!- Part I Tax Planning Considerations for Foreign Scientists and Engineers

Overview - As discussions regarding immigration reform continue to unfold, one point that is not under discussion or subject to debate is the contribution of foreign scientists and engineers to the New Economy. The statistics...more

Is There Life After Death for Your Digital Assets?

Digital assets. It is a phrase that is currently trending among legal commentators and Canadians alike. Some argue that it is a critical topic for any estate plan. Others feel it has no place in an estate planning meeting. ...more

What happens to your digital assets after you die?

Most people understand the need to protect, and assign, their assets after their death. They know who will care for their children or pets, who will receive the family heirloom brooch, and who will inherit their financial...more

Tax Law Blog: Social Media and Other Digital "Assets" After Death

A few weeks ago, legislation was proposed in Nebraska that would allow a personal representative of a dead person to control his or her social media, including emails, blogs, and sites such as Facebook or Twitter....more

Beyond the Grave- What Happens to Your Digital Assets When You Die?

What would happen to your online persona if you died? After all, it is the digital age, and individuals are creating online personalities on a more regular basis. In addition, banking, and bill pay services are not digital....more

ACTEC Wealth Advisor: A New App For Your iPad

The American College of Trust & Estate Counsel (ACTEC) has just released its newest tool, and it is free. The ACTEC Wealth Advisor application for iPad® is now available for complimentary download via the Apple App Store....more

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