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.