What steps should a fiduciary take with respect to digital assets?

Locate computers, smartphones and similar devices, backup and flash drives, and online storage and accounts.
Identify digital assets, accounts, and information.
Access them as permitted by law and discussed above.
Value them for inventory, tax and distribution purposes.
Protect and preserve them. For example, if the ownership of a domain name is not maintained and expires, the domain is suspended for two months, then put up for auction.
Retain knowledgeable, technical help.
Transfer them to the intended beneficiaries.