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 state income tax, but digital assets may still be subject to federal estate tax and Florida estate tax filing requirements.

ARTICLE II -- DESIGNATED FIDUCIARY FOR DIGITAL ASSETS

Pursuant to Fla. Stat. § 740.004, the Owner designates the following individual(s) as Fiduciary(ies) authorized to access, manage, and dispose of the Owner's digital assets upon incapacity or death.

Section 2.1 -- Primary Designated Fiduciary

Section 2.2 -- Successor Designated Fiduciary

Section 2.3 -- Scope of Fiduciary Authority

Pursuant to Fla. Stat. § 740.09, the designated Fiduciary shall have the following authority (check all that apply):

☐ Access the content of electronic communications (email, text, direct messages) per Fla. Stat. § 740.007
☐ Access other digital assets (non-content) per Fla. Stat. § 740.008
☐ 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. § 740.004, the priority of user directions is: (1) an online tool provided by the custodian; (2) a direction in a will, trust, power of attorney, or other record; (3) the terms-of-service agreement. Florida law specifically distinguishes between access to the content of electronic communications and access to other digital assets (non-content). The fiduciary's right to content requires express 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. § 740.007, 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. Without consent, the personal representative is limited to requesting a catalogue of electronic communications under Fla. Stat. § 740.008.

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 Digital Asset Inventory is prepared pursuant to and governed by the Florida Fiduciary Access to Digital Assets Act, Fla. Stat. §§ 740.001 through 740.09, signed by the Governor on March 10, 2016, and effective July 1, 2016.

Section 12.2 -- Priority of User Directions (Fla. Stat. § 740.004)

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. Terms of Service Agreement -- The custodian's terms of service agreement controls if no user direction exists.

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. § 740.007, § 740.008): May request disclosure of digital assets of a deceased user. Must provide written request for disclosure, certified copy of the death certificate, and certified copy of letters of administration. For content of electronic communications, must also provide consent of the user or a court order.
• Agent Under Power of Attorney (Fla. Stat. § 709.2101 et seq.): Must have specific grant of authority over digital assets in the power of attorney document.
• Trustee (Fla. Stat. § 736.0101 et seq.): Access depends on trust terms and whether the trustee is the original user.
• Guardian (Fla. Stat. Ch. 744): May request disclosure of digital assets of a ward upon providing required court documentation.

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): For estates valued at less than $75,000, summary administration may streamline digital asset access.
• 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. § 740.006.

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. § 740.007.
- Other digital assets (non-content): Accessible by properly appointed fiduciary under Fla. Stat. § 740.008 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 [________________________________]

On this [____] day of [________________], 20[____], before me, the undersigned Notary Public, personally appeared [________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to this instrument, and acknowledged that they executed the same for the purposes therein contained.

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.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0740/0740.html
• Florida Senate -- Chapter 740 (2016): https://www.flsenate.gov/Laws/Statutes/2016/Chapter740/All
• Fla. Stat. § 740.09 (Fiduciary Duty and Authority): https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0740/0740.html
• 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