Digital Asset Inventory - Nevada

DIGITAL ASSET INVENTORY

State of Nevada

Prepared Pursuant to NRS Ch. 722 (Nevada Revised Uniform 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: NV Zip: [____]

Primary Telephone: [________________________________]

Primary Email Address: [________________________________]

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

Date Last Updated: [__/__/____]

Nevada Note: Nevada treats property acquired during marriage as community property by default, subject to the exceptions in NRS 123.220 and separate-property rules in NRS 123.130. Identify when and how each digital asset was acquired, and record any written spousal agreement affecting its characterization. Chapter 166 is Nevada's Spendthrift Trust Act; it does not create an opt-in community-property trust. Nevada has no state income tax.

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 give anyone authority to manage or dispose of assets. A disclosure direction in a will, trust, power of attorney, or other record may allow or prohibit a custodian's disclosure to a fiduciary under NRS 722.310. An online tool can name a designated recipient; see Section 12.2.

Section 2.1 -- Primary Contact

Section 2.2 -- Successor Contact

Section 2.3 -- Disclosure and Task Preferences

Record preferences to discuss with the person preparing your governing instrument. These choices do not expand a fiduciary's authority, which depends on the governing instrument, duties, applicable law, and account terms (NRS 722.320 and 722.420).

☐ Access the content of electronic communications (email, text, direct messages) per NRS 722.340
☐ Access other digital assets (non-content) per NRS 722.350
☐ 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: [________________________________]

Nevada Legal Note: Under NRS 722.310, a direction through a custodian's online tool that remains modifiable or deletable overrides a contrary direction in a will, trust, power of attorney, or other record. Address consent to disclosure of communication contents expressly in the governing instrument when needed.

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

Under NRS 722.340, disclosure of the content of a deceased user's electronic communications requires user consent or a court direction. The personal representative must provide a written request, a certified death certificate, a certified copy of the order appointing the representative, and, unless the user directed disclosure through an online tool, a copy of the record evidencing consent. The custodian may request additional identifying information or a court finding.

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

ARTICLE VII -- CRYPTOCURRENCY AND BLOCKCHAIN ASSETS

Nevada Blockchain Note: Nevada has been a proactive jurisdiction for blockchain and cryptocurrency legislation. NRS Ch. 719 (Uniform Electronic Transactions Act) and related statutes provide additional legal context for blockchain-based assets. Nevada does not impose a state income tax on cryptocurrency gains.

Seed Phrase / Private Key Access:

CRITICAL: Loss of private keys or seed phrases may result in permanent, irrecoverable loss of cryptocurrency assets. Ensure the Fiduciary can access these credentials.

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 NEVADA-SPECIFIC PROVISIONS

Section 12.1 -- Governing Law

This inventory records information and disclosure preferences relevant to Nevada's Revised Uniform Fiduciary Access to Digital Assets Act, NRS Chapter 722. It does not itself appoint a fiduciary or transfer an asset.

Section 12.2 -- Priority of User Directions (NRS 722.310)

Under Nevada 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 -- Terms of service may modify or eliminate fiduciary access under NRS 722.320(3). Any request and disclosure must still satisfy Chapter 722's rules for the fiduciary and asset involved; the agreement alone does not grant access.

Section 12.3 -- Fiduciary Authority Under Nevada Law

• Personal Representative (NRS 722.340, 722.350): May request disclosure of digital assets of a deceased user. For content of electronic communications, must provide written request, certified death certificate, a certified copy of the order appointing the representative and, unless an online tool gave direction, the record evidencing consent.
• Agent Under Power of Attorney (NRS 722.360, 722.370): Access to communication content requires express authority in the power of attorney; access to other digital assets may rest on specific digital-asset authority or general authority to act for the principal, subject to the statute's documentation requirements.
• Trustee (NRS 722.380, 722.390, 722.400): Authority depends on whether the trustee is the original user and the terms of the trust instrument.
• Guardian of Protected Person (NRS 722.410): After an opportunity for a hearing, the court may grant the guardian access to digital assets. For disclosure from a custodian, the guardian must provide a written request and a certified court order expressly giving the guardian authority over the protected person's digital assets. Unless the court orders or the user directs otherwise, the custodian discloses the catalogue of electronic communications and other digital assets, excluding communication content.

Section 12.4 -- Nevada-Specific Considerations

• No State Income Tax: Nevada does not impose a state income tax, which may affect the tax treatment of digital asset dispositions.
• Nevada Trust Advantages: Nevada's favorable trust laws (NRS Ch. 163, Ch. 166) allow for self-settled spendthrift trusts and directed trusts, which may be used to hold and protect digital assets.
• Community Property: NRS 123.220 generally characterizes property acquired during marriage as community property, subject to its exceptions and any applicable written agreement between the spouses. Record the source and acquisition date of each digital asset before classifying it.
• Probate Jurisdiction: Probate matters in Nevada are heard in the District Court. Set-aside procedures under NRS 146.070 may be available for small estates.
• Designated Recipient: Under NRS 722.100, a "designated recipient" is a person chosen by the user through an online tool to administer digital assets. This is distinct from a fiduciary.

Section 12.5 -- Custodian Compliance (NRS 722.330, 722.430)

Under Nevada law:

• A custodian may charge a reasonable administrative fee for compliance.
• Not later than 60 days after receipt of required documentation, a custodian shall comply with a request.
• A custodian may grant full access, partial access, or provide copies of digital assets at the custodian's discretion.
• A custodian is not required to disclose digital assets that have been deleted by the user.

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 NEVADA
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

• Nevada Revised Statutes, Chapter 722 -- Fiduciary Access to Digital Assets (Uniform Act): https://www.leg.state.nv.us/nrs/NRS-722.html
• NRS 722.420 (Fiduciary Duties and Authority): https://www.leg.state.nv.us/NRS/NRS-722.html#NRS722Sec420
• NRS 722.410 (Disclosure of Digital Assets to Guardian): https://www.leg.state.nv.us/NRS/NRS-722.html#NRS722Sec410
• Uniform Law Commission -- RUFADAA: https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22
• State Bar of Nevada -- Estate Planning Resources: https://www.nvbar.org