Abstract

http://ssrn.com/abstract=2166422
 


 



Estate Planning in the Digital Age


Gerry W. Beyer


Texas Tech University School of Law

April 21, 2013


Abstract:     
Recently, a new subdivision of property has emerged that many people label as “digital assets” such as accounts used for e-mail, professional and personal data backups, banking, investment, and shopping, domain names and web-hosting accounts, social networking accounts, and avatars for online games. While estate planners have perfected techniques to transfer traditional types of property, many estate planners do not address digital assets when preparing their clients’ estates.

This article aims to educate estate planning professionals on the importance of planning for the disposition of digital assets, provides those planning techniques, and discusses how to administer an estate containing digital assets. The appendix contains a sample form which may be used to organize digital assets.

Number of Pages in PDF File: 34

Keywords: digital assets, digital estate, estate planning, wills, trusts, passwords, fiduciary

JEL Classification: K11

working papers series





Download This Paper

Date posted: October 24, 2012 ; Last revised: April 26, 2013

Suggested Citation

Beyer, Gerry W., Estate Planning in the Digital Age (April 21, 2013). Available at SSRN: http://ssrn.com/abstract=2166422 or http://dx.doi.org/10.2139/ssrn.2166422

Contact Information

Gerry W. Beyer (Contact Author)
Texas Tech University School of Law ( email )
1802 Hartford
Lubbock, TX 79409
United States
806-742-3990 (Phone)
978-285-7941 (Fax)
HOME PAGE: http://www.ProfessorBeyer.com
Feedback to SSRN


Paper statistics
Abstract Views: 3,649
Downloads: 1,602
Download Rank: 5,303

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.281 seconds