Table of Contents

Overview.. 7

What is a Digital Asset?. 7

Why Plan?. 8

Financial Assets. 8

Photos, Websites, Books and Videos. 9

Email and Social Media. 10

ITUNE Songs, Games. 10

Ownership vs. Access. 11

Preparing an Estate Plan for Digital Assets. 12

Identify. 12

Document 12

Secure Storage. 12

Identify a Fiduciary. 16

Authorize a Fiduciary. 17

Legal Environment 17

3 Tiers. 20

Tier 1. 20

Website Hosts. 22

Photo Sharing Sites. 22

Tier 2. 22

Third Tier. 23

Identity Theft and Hacking. 23

Conclusion: 24

Review Questions. 25

Glossary. 26

Review Answers and Feedback. 27

INDEX. 29

CPE Final Examination. 31

CPASelfstudy.com Course Evaluation. 32