Digital Asset Inventory - Oregon

DIGITAL ASSET INVENTORY

State of Oregon

Prepared Pursuant to ORS § 119.006 et seq. (Oregon 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: OR Zip: [____]

Primary Telephone: [________________________________]

Primary Email Address: [________________________________]

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

Date Last Updated: [__/__/____]

Oregon Note: Oregon is a separate property (common law) state. Oregon does not impose a general sales tax. Oregon does impose a state income tax, and digital asset dispositions may trigger state income tax obligations. Oregon also has its own estate tax under ORS Ch. 118, with a lower exemption threshold than the federal estate tax, which may affect estates containing valuable digital assets.

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 ORS 119.016, 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 a fiduciary’s authority, which is limited by the scope of the fiduciary’s duties and other applicable law (ORS 119.062).

☐ Access the content of electronic communications (email, text, direct messages) per ORS 119.021
☐ Access other digital assets (non-content) per ORS 119.026
☐ 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: [________________________________]

Oregon Legal Note: Under ORS 119.016, if you have used an online tool provided by a custodian (e.g., Google Inactive Account Manager) to direct the custodian regarding disclosure of your digital assets, that direction overrides a contrary direction in a will, trust, power of attorney, or other record, provided the online tool allows the user to modify or delete the direction at all times.

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 ORS 119.021, 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) a certified letter of appointment, simple estate affidavit, or court order, and (4) unless an online tool provided direction, the record evidencing consent. The custodian may request further 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

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.

Oregon Tax Note: Oregon imposes a state income tax (currently ranging from 4.75% to 9.9%). Disposition of cryptocurrency and other digital assets with monetary value may trigger Oregon income tax obligations. Additionally, Oregon's estate tax (ORS Ch. 118) applies to estates over $1 million, a significantly lower threshold than the federal estate tax exemption. Valuable digital assets should be included in estate tax planning.

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 OREGON-SPECIFIC PROVISIONS

Section 12.1 -- Governing Law

This inventory records information and disclosure preferences relevant to Oregon’s Revised Uniform Fiduciary Access to Digital Assets Act, ORS 119.006 to 119.081. It does not appoint a fiduciary or transfer an asset.

Section 12.2 -- Priority of User Directions (ORS 119.016)

Under Oregon 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 -- A user's direction in an online tool or estate planning record overrides a contrary term only if that term did not require the user to assent affirmatively and distinctly from assent to the general terms of service. Review any separately accepted disclosure term before relying on a contrary direction.

Section 12.3 -- Fiduciary Authority Under Oregon Law

Under ORS 119.006, "fiduciary" means an original, additional, or successor personal representative, conservator, agent, or trustee.

• Personal Representative (ORS 119.021, 119.026): May request disclosure of digital assets. For content of electronic communications, must provide written request, certified death certificate, a certified letter of appointment, simple estate affidavit, or court order, and, unless an online tool provided direction, the record evidencing consent.
• Agent Under Power of Attorney (ORS 119.032, 119.036): Communication content requires express authority in the power of attorney; access to a catalog and other digital assets may rest on specific digital-asset authority or general authority to act for the principal.
• Trustee (ORS 119.041, 119.046, 119.051): Authority depends on whether the trustee is the original user and the terms of the trust under the Oregon Uniform Trust Code (ORS Ch. 130).
• Conservator (ORS 119.056): May request disclosure upon providing required court documentation.

Section 12.4 -- Oregon-Specific Considerations

• Oregon Estate Tax (ORS Ch. 118): Oregon has a state estate tax with an exemption threshold of approximately $1 million, significantly lower than the federal exemption. Digital assets with monetary value (cryptocurrency, online businesses, domain portfolios) must be valued and reported.
• Simple Estate Affidavit (ORS 114.515): The Oregon court's June 2026 instructions limit this procedure to estates totaling under $275,000, with no more than $75,000 in personal property other than manufactured homes and $200,000 in real property and manufactured homes. Other eligibility and filing conditions also apply. A filed simple estate affidavit may help a personal representative request digital-asset disclosure under ORS 119.021.
• Oregon Circuit Court Jurisdiction: Probate matters are heard in the Oregon Circuit Court for the county of the decedent's domicile.
• Oregon Income Tax: Digital asset dispositions may trigger state income tax. Oregon's top marginal rate is among the highest in the nation.

Section 12.5 -- Custodian Access Choices and Compliance (ORS 119.011, 119.066)

Under Oregon law:

• Under ORS 119.011(2), a custodian may charge a reasonable administrative fee for disclosing digital assets.
• Under ORS 119.066, a custodian must comply with a request within 60 days after receiving the required information.
• Under ORS 119.011(1), a custodian may grant full access, partial access, or provide copies at the custodian's discretion.
• Under ORS 119.011(3), a custodian is not required to disclose digital assets deleted by the user.
• If a user or fiduciary requests only some digital assets and separating them would unduly burden the custodian, the custodian may decline disclosure; the custodian or fiduciary may ask a court to determine the scope of disclosure under ORS 119.011(4).

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 OREGON
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

• Oregon Revised Statutes, Chapter 119 -- Revised Uniform Fiduciary Access to Digital Assets Act: https://www.oregonlegislature.gov/bills_laws/ors/ors119.html
• ORS 119.006 (Definitions): https://www.oregonlegislature.gov/bills_laws/ors/ors119.html
• ORS 119.086 (Short Title): https://www.oregonlegislature.gov/bills_laws/ors/ors119.html
• Oregon State Bar -- Estate Planning Section: https://estateplanning.osbar.org
• Uniform Law Commission -- RUFADAA: https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22