Digital Asset Inventory - Florida

DIGITAL ASSET INVENTORY

State of Florida

Prepared Pursuant to Fla. Stat. § 740.001 et seq. (Florida Fiduciary Access to Digital Assets Act)

CONFIDENTIALITY WARNING: This document contains sensitive information regarding digital accounts and assets. Store this document in a secure location, such as a fireproof safe, safe deposit box, or encrypted digital vault. DO NOT include actual passwords, PINs, private keys, or seed phrases in this document. Instead, reference a separate secure credential storage method.

ARTICLE I -- OWNER INFORMATION

Full Legal Name: [________________________________]

Date of Birth: [__/__/____]

Social Security Number (last 4 digits): XXX-XX-[____]

Primary Residence Address:
[________________________________]
[________________________________]
City: [________________________________] State: FL Zip: [____]

Primary Telephone: [________________________________]

Primary Email Address: [________________________________]

Date This Inventory Prepared: [__/__/____]

Date Last Updated: [__/__/____]

Florida Note: Florida is a separate property (common law) state. Florida also has strong homestead protections under Art. X, § 4 of the Florida Constitution, but these generally apply to real property rather than digital assets. Florida's elective share statute (Fla. Stat. § 732.201 et seq.) may affect the disposition of digital assets with monetary value. Florida has no separate estate tax for people who died after December 31, 2004; federal estate tax may apply. Florida Revenue also says personal representatives no longer need to file Forms DR-312 or DR-313.

ARTICLE II -- DIGITAL ASSET DISCLOSURE CONTACTS

List the person appointed under your will, trust, power of attorney, or court order who may need this inventory. This list does not appoint a fiduciary or authorize asset management or disposition. Under Fla. Stat. § 740.003, a user may allow or prohibit disclosure to a fiduciary in a will, trust, power of attorney, or other record; an online tool may name a designated recipient.

Section 2.1 -- Primary Contact

Section 2.2 -- Successor Contact

Section 2.3 -- Disclosure and Task Preferences

Record preferences for the governing instrument. These choices do not expand the fiduciary’s authority, which is limited by the scope of the fiduciary’s duties and other applicable law (Fla. Stat. § 740.05).

☐ Access the content of electronic communications (email, text, direct messages) per Fla. Stat. § 740.006
☐ Access other digital assets (non-content) per Fla. Stat. § 740.007
☐ Access a catalogue of electronic communications only (sender/recipient, date, time)
☐ Manage, distribute, copy, or delete digital assets
☐ Manage cryptocurrency wallets, exchanges, and blockchain-based assets
☐ Manage domain names, websites, and online businesses
☐ Terminate or memorialize social media accounts
☐ Continue or wind down online business operations
☐ Other: [________________________________]

Florida Legal Note: Under Fla. Stat. § 740.003, a qualifying online-tool direction can override a contrary direction in a will, trust, power of attorney, or other record. A direction in such a record can override a contrary terms-of-service provision that did not require separate affirmative assent. Without a user direction, the Act's fiduciary disclosure rules apply, while federal law and the terms of service may limit access (§ 740.004(3)). Florida law distinguishes communication content from other digital assets. Disclosure of content to a personal representative requires user consent or a court order.

ARTICLE III -- CREDENTIAL ACCESS INSTRUCTIONS

IMPORTANT: Do NOT list actual passwords, PINs, private keys, or seed phrases in this document. Instead, describe how the Fiduciary may locate and access those credentials.

Section 3.1 -- Password Manager

☐ I use a password manager to store my credentials.

Section 3.2 -- Physical Credential Storage

☐ I maintain written credentials in a physical location.

Section 3.3 -- Two-Factor Authentication (2FA) Backup

☐ I use two-factor authentication on one or more accounts.

Section 3.4 -- Encryption Keys

☐ I use encryption for files or devices.

ARTICLE IV -- EMAIL ACCOUNTS

Pursuant to Fla. Stat. § 740.006, the personal representative of the estate of a deceased user may request that a custodian disclose the content of electronic communications only if the deceased user consented to disclosure or a court directs disclosure. Even without content disclosure, § 740.007 permits the representative to request a catalogue of electronic communications and other non-content digital assets, unless the user prohibited disclosure or the court directs otherwise.

Disposition Instructions for Email Accounts:
[________________________________]
[________________________________]

ARTICLE V -- SOCIAL MEDIA ACCOUNTS

Online Tool Designations Made:
☐ Facebook Legacy Contact designated: [________________________________]
☐ Google Inactive Account Manager configured: ☐ Yes ☐ No
☐ Apple Legacy Contact designated: [________________________________]
☐ Other platform tools configured: [________________________________]

Special Social Media Instructions:
[________________________________]
[________________________________]

ARTICLE VI -- FINANCIAL ACCOUNTS AND DIGITAL BANKING

Florida Elective Share Note: Under Fla. Stat. § 732.201 et seq., the surviving spouse of a Florida domiciliary is entitled to an elective share of 30% of the elective estate. Digital assets with monetary value (cryptocurrency, online financial accounts, revenue-generating websites) may be included in the calculation of the elective estate.

ARTICLE VII -- CRYPTOCURRENCY AND BLOCKCHAIN ASSETS

Seed Phrase / Private Key Access:

CRITICAL: Loss of private keys or seed phrases may result in permanent, irrecoverable loss of cryptocurrency assets. Under Florida's RUFADAA (Fla. Stat. Ch. 740), cryptocurrency on an exchange is a digital asset subject to custodian disclosure rules. Self-custodied cryptocurrency requires direct key access that no statute can compel from a third party.

ARTICLE VIII -- DOMAIN NAMES, WEBSITES, AND ONLINE BUSINESSES

Online Business Accounts (e-commerce, advertising, affiliate):

ARTICLE IX -- CLOUD STORAGE AND DIGITAL FILES

ARTICLE X -- SUBSCRIPTIONS, MEMBERSHIPS, AND RECURRING SERVICES

Loyalty and Rewards Programs:

ARTICLE XI -- DEVICES

Device Access Notes:
[________________________________]
[________________________________]

ARTICLE XII -- LEGAL AUTHORITY AND FLORIDA-SPECIFIC PROVISIONS

Section 12.1 -- Governing Law

This inventory records information and disclosure preferences relevant to the Florida Fiduciary Access to Digital Assets Act, Fla. Stat. ch. 740. It does not appoint a fiduciary or transfer an asset.

Section 12.2 -- Priority of User Directions (Fla. Stat. § 740.003)

Under Florida law, the priority of directions regarding digital asset disclosure is:

1. Online Tool Direction -- A direction by the user through an online tool provided by the custodian takes highest priority, provided the tool allows the user to modify or delete the direction at all times.
2. Estate Planning Document Direction -- A direction in the user's will, trust, power of attorney, or other record.
3. No user direction -- The Act's applicable fiduciary disclosure provisions govern requests. Under § 740.004(3), federal law or a terms-of-service agreement may modify or eliminate access when the user gave no direction; the agreement does not itself grant disclosure authority.

Section 12.3 -- Fiduciary Authority Under Florida Law

Under Fla. Stat. § 740.002, "fiduciary" means an original, additional, or successor personal representative, trustee, agent, or guardian.

• Personal Representative (Fla. Stat. § 740.006, § 740.007): May request disclosure of digital assets of a deceased user. Must provide a written request, certified death certificate, and certified letters of administration or another qualifying court order. For content of electronic communications, the user must have consented or a court must direct disclosure; absent an online-tool direction, the representative supplies the record evidencing consent.
• Agent Under Power of Attorney (Fla. Stat. §§ 740.008–740.009): Communication content requires express power-of-attorney authority over that content. A catalogue and other non-content assets may be disclosed under specific digital-asset authority or general authority to act for the principal, subject to the principal's direction, the power of attorney, and any court order.
• Trustee (Fla. Stat. § 736.0101 et seq.): Access depends on trust terms and whether the trustee is the original user.
• Guardian (Fla. Stat. § 740.04): After an opportunity for a hearing, the court may grant a guardian access to a ward's digital assets. Unless the court orders or the user directs otherwise, the custodian must disclose the catalogue of electronic communications and other non-content digital assets when the guardian supplies a written request and certified letters of plenary guardianship of the property or a court order granting authority over the ward's digital assets. This provision does not authorize disclosure of communication content.

Section 12.4 -- Florida-Specific Considerations

• No State Income Tax: Florida does not impose a state income tax, but digital assets may generate federal income tax obligations upon disposition.
• Elective Share (Fla. Stat. § 732.201): Digital assets with monetary value may be subject to the surviving spouse's elective share of 30%.
• Summary Administration (Fla. Stat. § 735.201): The current cap is $150,000 for the Florida-administered estate after excluding property exempt from creditors' claims; death more than two years earlier is a separate alternative. A testate decedent's will must not direct Chapter 733 administration. Chapter 2026-57 took effect July 1, 2026, without a death-date cap split. Chapter 740's separate digital-asset disclosure requirements still apply.
• Disposition Without Administration (Fla. Stat. § 735.301): For very small estates, certain digital assets may be accessed without formal probate.
• Florida Custodian Compliance: Not later than 60 days after receipt of required information, a custodian shall comply per Fla. Stat. § 740.06.

Section 12.5 -- Content vs. Non-Content Distinction

Florida's Act distinguishes between:

• Content of electronic communications: Requires express user consent or court order for fiduciary access per Fla. Stat. § 740.006.
• Other digital assets (non-content): Accessible by properly appointed fiduciary under Fla. Stat. § 740.007 without additional consent, unless user prohibited disclosure.
• Catalogue of electronic communications: Metadata only. Available to fiduciary without content access consent.

ARTICLE XIII -- SPECIAL INSTRUCTIONS

[________________________________]
[________________________________]
[________________________________]
[________________________________]

ARTICLE XIV -- SIGNATURE AND ACKNOWLEDGMENT

I, the undersigned, declare that the information contained in this Digital Asset Inventory is true and correct to the best of my knowledge as of the date signed below. I understand that this document should be updated regularly and that it supplements but does not replace my will, trust, or power of attorney.

Owner Signature: ________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

NOTARY ACKNOWLEDGMENT (Optional but Recommended)

STATE OF FLORIDA
COUNTY OF [________________________________]

The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this [____] day of [________________], 20[____], by [OWNER FULL NAME], who is ☐ personally known to me or ☐ produced [TYPE OF IDENTIFICATION] as identification.

Notary Public Signature: ________________________________________

Printed Name: [________________________________]

My Commission Expires: [__/__/____]

[NOTARY SEAL]

ARTICLE XV -- UPDATE LOG

Best Practice: Review and update this inventory at least annually, or whenever you create, modify, or close a significant digital account or acquire new digital assets.

SOURCES AND REFERENCES

• Florida Statutes, Chapter 740 -- Fiduciary Access to Digital Assets: https://www.flsenate.gov/Laws/Statutes/2026/Chapter740
• Florida Senate -- Chapter 740 (2026): https://www.flsenate.gov/Laws/Statutes/2026/Chapter740
• Fla. Stat. § 740.05 (Fiduciary Duty and Authority): https://www.flsenate.gov/Laws/Statutes/2026/740.05
• Uniform Law Commission -- RUFADAA: https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22
• The Florida Bar -- Estate Planning Resources: https://www.floridabar.org