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 is a separate property state but permits couples to opt in to community property treatment through a community property agreement under NRS 123.010 et seq. or through a community property trust under NRS 166.005 et seq. If the Owner and spouse have entered into such an agreement, digital assets may be subject to community property rules. Nevada is also known for its favorable trust laws, including asset protection trusts under NRS Ch. 166, which may be relevant to digital asset planning. Nevada has no state income tax.

ARTICLE II -- DESIGNATED FIDUCIARY FOR DIGITAL ASSETS

Pursuant to NRS 722.300, the Owner designates the following individual(s) as Fiduciary(ies) or Designated Recipient(s) authorized to access, manage, and dispose of the Owner's digital assets upon incapacity or death.

Section 2.1 -- Primary Designated Fiduciary / Designated Recipient

Section 2.2 -- Successor Designated Fiduciary / Designated Recipient

Section 2.3 -- Scope of Fiduciary Authority

Pursuant to NRS 722.450, the designated Fiduciary shall have the following authority (check all that apply):

☐ 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 722.300, if you have used an online tool provided by a custodian to direct the custodian regarding your digital assets, that direction overrides a contrary direction in your will, trust, power of attorney, or other record. Nevada law requires the user to affirmatively consent for fiduciaries to receive the broadest access to digital assets.

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 NRS 722.340, disclosure of the content of electronic communications of a deceased user requires the personal representative to provide: (1) a written request, (2) a certified copy of the death certificate, (3) certified letters testamentary or of administration, and (4) evidence of user consent or a court order unless the user provided consent through an online tool or other record.

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 Digital Asset Inventory is prepared pursuant to and governed by Nevada's Revised Uniform Fiduciary Access to Digital Assets Act, NRS Chapter 722 (§§ 722.010 through 722.510), effective 2017.

Section 12.2 -- Priority of User Directions (NRS 722.300)

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

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, certified letters testamentary or of administration, and evidence of user consent or a court order.
• Agent Under Power of Attorney (NRS 722.360, 722.370): Must have specific authority over digital assets in the power of attorney or general authority under NRS Ch. 162A. For content of electronic communications, must provide evidence that the principal consented or a court order.
• 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): May request disclosure upon providing required court documentation, including the court order appointing the guardian.

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 Trust (NRS 166.005 et seq.): Married couples may elect community property treatment, potentially affecting digital asset characterization.
• 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 722.080, 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 722.320)

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 722.450 (Fiduciary Duty and Authority): https://www.leg.state.nv.us/nrs/NRS-722.html#NRS722Sec450
• NRS 722.410 (Disclosure of Digital Assets to Guardian): https://law.justia.com/codes/nevada/chapter-722/statute-722-410/
• 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