Digital Account Succession: Practical Steps for Executors

Overview

Digital account succession is now an essential executor duty. Beyond bank accounts and property, many estates include online financial accounts, photo libraries, email archives, subscription services, domain names and cryptocurrency. Executors who follow a clear, documented process reduce delays, legal disputes and the risk of lost or stolen assets.

This article gives step-by-step guidance for executors, explains the legal and platform constraints you’ll likely face, and provides practical templates and a checklist you can act on immediately. It is educational and not legal advice; consult an estate attorney for state-specific rules.

Sources referenced in this article include the Internal Revenue Service for estate tax and estate EIN guidance, the Uniform Law Commission regarding fiduciary authority over digital assets, and major platform help centers for provider-specific procedures. For general consumer guidance, see the Consumer Financial Protection Bureau (CFPB).

• IRS: https://www.irs.gov
• Uniform Law Commission (RUFADAA): https://www.uniformlaws.org
• Consumer Financial Protection Bureau: https://www.consumerfinance.gov
• Google Help (Deceased users): https://support.google.com/accounts/answer/6386856
• Meta Help (Memorialized accounts): https://www.facebook.com/help/103897939701143

Legal authority: what gives an executor access?

1. Probate appointment or letters testamentary/letters of administration: Most online providers require proof that the claimant is the legally appointed personal representative. Obtain certified copies from the probate court.
2. Decedent instructions and digital estate planning documents: If the decedent named a “digital executor” or provided an online access plan, present that to providers along with legal authority.
3. State laws: Many states adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which clarifies when a fiduciary can access digital assets. Check your state’s adoption and any limits.
4. Federal laws and provider terms: The Stored Communications Act and provider terms can limit what companies will disclose. Providers also maintain internal policies for memorializing, transferring or closing accounts.

Cite and review RUFADAA or your state’s adaptation at the Uniform Law Commission website before contacting providers: https://www.uniformlaws.org/acts/fiduciaryaccessdigtlassets

Immediate practical steps for executors (first 30 days)

1. Obtain documents you will need

• Multiple certified copies of the death certificate (order extra; banks and providers often keep copies)
• Letters testamentary or letters of administration from the probate court
• A government photo ID that shows your executor status (and your own contact details)
• The decedent’s will or any digital asset authorization

1. Build a digital inventory

• Ask family members, review paper files and check password managers, browser password stores, and devices (phones, tablets, laptops)
• Look for account lists, printed backup codes, password manager master passwords, hardware wallet seed phrases, and domain registrar info
• Prioritize accounts that control money (bank and brokerage accounts, online payment services, cryptocurrency exchanges)

1. Secure devices and accounts immediately

• Preserve devices offline (airplane mode or powered off) to avoid accidental syncs or remote wipes
• If you can, clone or image devices rather than logging in and changing settings; this preserves evidence and timestamps
• Change passwords on shared-family accounts where appropriate, but avoid logging into accounts where provider terms or law may be violated without proper authorization

1. Get an employer-of-record or financial institution list

• Identify recurring subscriptions (bills and auto-payments) and pause or cancel to prevent unexpected charges

Contacting platforms and standard provider procedures

Executors will deal with varied provider policies. Common patterns:

• Social media (Facebook, Instagram, Twitter/X, LinkedIn): Platforms commonly offer memorialization, legacy contacts, or estate-request processes. Expect to submit a death certificate and proof of authority. Example: Meta allows memorialization or removal requests with documentation; Google has an Inactive Account Manager and separate deceased-user procedures. (See linked provider help centers.)

• Email providers: Access is tightly controlled. Providers require legal documents. Preserve data for tax and probate purposes before taking irreversible actions like deletion.

• Financial institutions and online brokerages: Banks and brokerages usually require letters testamentary and certified death certificate copies. The executor will need to work with institutions to transfer assets, restrict account access, and obtain account statements for estate tax and probate.

• Cryptocurrency: Custodial exchanges (Coinbase, Binance, Kraken) may provide access when presented with legal documents, but policies vary. Noncustodial wallets depend entirely on seed phrases/private keys. If a wallet’s keys are unknown, funds are likely irretrievable. Consider engaging a crypto-savvy attorney or a digital forensics expert when significant value is involved.

Probate vs. non-probate assets and digital accounts

• Non-probate transfer mechanisms (joint accounts, beneficiary designations) still can depend on account provider policies. For retirement accounts and insurance, follow the listed beneficiary process, but expect the provider to validate death and beneficiary identity.

• For accounts titled solely in the decedent’s name, plan to use probate authority. Maintain clear records of transfers and distributions to avoid disputes.

Practical examples and common scenarios

Example 1: Spouse needs email access to find tax records

• Step 1: Get certified death certificate and letters testamentary.
• Step 2: Contact the email provider’s deceased-user process. If the estate only needs specific tax-related documents, request limited access or copies rather than full account control.

Example 2: Executor finds a hardware wallet but no seed phrase

• Treat the hardware wallet as evidence. Document serial numbers, store device offline and consult a crypto attorney. Avoid electricity if unsure—some recovery tools can corrupt wallets.

Example 3: Large investment on an exchange

• Present ledger, account statements and probate documents to the exchange. Consider freezing trading to protect estate value while you secure court direction.

Checklist for executors (actionable)

• Order multiple certified death certificates
• Obtain letters testamentary or letters of administration
• Create a master inventory (account, platform, username, last-known email, phone, custodial vs noncustodial)
• Secure and image devices (if possible)
• Contact banks, brokerages, payment processors and major platforms with required documentation
• Pause recurring automatic payments and subscriptions
• Maintain a contact log: date, person spoken to, reference number
• Consult an estate attorney for significant digital assets, complex custody or cross-border issues

Documentation and recordkeeping

Treat digital-account actions the same as other estate transactions: keep copies of correspondence, screenshots of platform responses, certifications provided by companies, and logs of access attempts. These will be important if beneficiaries dispute actions or for final accounting in probate.

Common mistakes to avoid

• Logging into an account without proper authority. Doing so can violate provider terms or state/federal law.
• Throwing away physical evidence like backup codes or hardware wallets.
• Assuming an executor can access everything just because they are appointed; platform terms, state laws and federal statutes can impose limits.
• Waiting too long—some providers delete inactive accounts after a period or require early action to preserve data.

When to hire specialists

• Crypto holdings of meaningful value: hire a crypto-focused estate attorney or a digital forensics firm.
• Complex cross-border digital properties (international accounts, multiple jurisdictions): work with an attorney familiar with cross-border probate and data privacy laws.
• Potential fraud: engage forensic accountants and notify law enforcement if you suspect theft.

How this intersects with taxes and the IRS

Executors must collect and report estate income, gains and values. Preserve account statements and market valuations for the date of death (or alternate valuation date when applicable). For estate tax, follow IRS guidance and obtain an Employer Identification Number (EIN) for the estate when filing final returns. See the IRS estate resources: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax

Further reading and internal resources

• For digital asset inventory and password-vault setup, see our guide on Digital Asset Estate Planning: Digital Asset Estate Planning: Passwords, Crypto and Cloud Photos.

• For executor duties and documents, see Executor Playbook: Preparing Documents and Duties.

• If you or the decedent designated a “digital executor,” our article on Digital Executor: Managing Online Accounts and Passwords in an Estate outlines best practices.

Final notes and professional disclaimer

Digital account succession sits at the intersection of technology, contracts and probate law. In my work helping families and executors, I’ve seen simple documentation and early planning avoid months of delay. If the estate includes significant online value (crypto, large online businesses, monetized social accounts), consult an estate attorney with digital-asset experience.

This article is educational only and does not constitute legal or tax advice. Laws and platform policies change; verify state law and provider procedures before taking irreversible actions.