Estate Planning for Digital Assets

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Digital assets are now an integral part of personal, professional, and financial life—ranging from online accounts and cloud-based files to cryptocurrency, digital intellectual property, and subscription services. Despite their growing value and sensitivity, these assets are often overlooked in traditional estate planning, exposing heirs, fiduciaries, and beneficiaries to legal barriers, privacy risks, and permanent data loss.

This course examines the expanding role of digital assets in modern estate planning. Michael Miranda provides a practical framework for identifying, categorizing, and protecting digital assets while complying with evolving legal, privacy, and fiduciary standards. Participants will learn how federal and state laws, user agreements, and cybersecurity considerations affect access, management, and transfer of digital property.

Designed for tax and advisory professionals, this program delivers actionable guidance on integrating digital assets into existing estate plans. Advisors will leave better equipped to help clients safeguard sensitive information, ensure continuity, and reduce risk—bringing estate planning practices into alignment with today’s digital reality.

Who Should Attend
This course is designed for professionals who want to enhance their estate planning services in response to the growing importance of digital property.

Topics Covered

• Definition and classification of digital assets
• Role of digital assets in comprehensive estate planning
• Risks and consequences of failing to plan for digital assets
• Legal authority, privacy rights, and access considerations
• Categories of digital assets, including financial, personal, and intellectual property
• Secure management tools and documentation strategies
• Integrating digital assets into wills, trusts, and powers of attorney
• Fiduciary obligations and cybersecurity considerations
• Planning outcomes for continuity, security, and beneficiary protection

Learning Objectives

• Identify common categories of digital assets and evaluate their significance in estate planning
• Assess legal, privacy, and access risks associated with unmanaged digital assets
• Apply appropriate planning strategies to incorporate digital assets into estate documents
• Differentiate between tools and methods used to securely manage and transfer digital assets
• Recognize fiduciary responsibilities and compliance considerations related to digital asset administration

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A general understanding of digital assets and their interplay in the US federal tax system

Advance Preparation
None