DIGITAL ASSET INVENTORY

State of Washington

Prepared Pursuant to RCW Ch. 11.120 (Washington 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: WA Zip: [____]

Primary Telephone: [________________________________]

Primary Email Address: [________________________________]

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

Date Last Updated: [__/__/____]

Washington Community Property Notice: Washington is a community property state under RCW 26.16. Digital assets acquired during marriage are presumed to be community property. Both spouses have an equal, undivided one-half interest in community property. A decedent may dispose of only their one-half of community property by will. The surviving spouse retains their one-half community interest. Washington also has no state income tax, but digital asset dispositions may trigger federal income tax obligations and Washington's state estate tax under RCW Ch. 83.100.

Spouse/Registered Domestic Partner (if applicable): [________________________________]

ARTICLE II -- DESIGNATED FIDUCIARY FOR DIGITAL ASSETS

Pursuant to RCW 11.120.030, 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 RCW 11.120.150, the designated Fiduciary shall have the following authority (check all that apply):

☐ Access the content of electronic communications (email, text, direct messages) per RCW 11.120.070
☐ Access other digital assets (non-content) per RCW 11.120.080
☐ 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: [________________________________]

Washington Legal Note: Under RCW 11.120.030, a user may use an online tool to direct a custodian to disclose or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, the online tool direction overrides a contrary direction by the user in a will, trust, power of attorney, or other record. Washington's Act gives a fiduciary with authority over the property of a decedent the right to access any digital asset not held by a custodian or subject to a terms-of-service agreement per RCW 11.120.150.

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 RCW 11.120.070, the Uniform Fiduciary Access to Digital Assets Act only gives an executor or trustee access to the content of electronic communications (emails, chats, DMs) if the decedent explicitly consented to such disclosure. Without consent, the fiduciary may only access a catalogue of electronic communications.

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

Washington Community Property -- Financial Accounts: Under RCW 26.16.030, property acquired during marriage that is not separate property is community property. The character of digital financial assets depends on the source of funds used to acquire them.

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. Washington has no state income tax, but federal tax obligations apply.

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 WASHINGTON-SPECIFIC PROVISIONS

Section 12.1 -- Governing Law

This Digital Asset Inventory is prepared pursuant to and governed by Washington's Uniform Fiduciary Access to Digital Assets Act, RCW Chapter 11.120 (§§ 11.120.010 through 11.120.903).

Section 12.2 -- Priority of User Directions (RCW 11.120.030)

Under Washington 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 Washington Law

• Personal Representative (RCW 11.120.070, 11.120.080): May request disclosure of digital assets. For content of electronic communications, the decedent must have explicitly consented to such disclosure. Must provide written request, certified death certificate, certified letters testamentary or of administration, and evidence of consent or court order.
• Agent Under Power of Attorney (RCW 11.120.090, 11.120.100): May request disclosure if the power of attorney specifically grants authority over digital assets under the Washington Uniform Power of Attorney Act (RCW Ch. 11.125).
• Trustee (RCW 11.120.110, 11.120.120, 11.120.130): Authority depends on whether the trustee is the original user and the terms of the trust.
• Guardian of Incapacitated Person (RCW 11.120.140): May request disclosure upon providing required court documentation.

Section 12.4 -- Washington Community Property and Digital Assets

Under Washington's community property laws (RCW Ch. 26.16):
- Presumption: Property acquired during marriage is presumed community property under RCW 26.16.030.
- Digital Assets Acquired During Marriage: Cryptocurrency, online businesses, domain portfolios, and other value-bearing digital assets acquired during marriage are presumptively community property.
- Separate Property: Digital assets acquired before marriage, by gift, or by inheritance remain separate property under RCW 26.16.010 and RCW 26.16.020.
- Management and Control: Either spouse acting alone may manage community personal property under RCW 26.16.030.
- Community Property Agreement (RCW 26.16.120): Spouses may enter into agreements regarding community property that may affect digital asset disposition.
- Disposition at Death: A decedent may dispose of their one-half of community property by will. The surviving spouse's one-half is not part of the decedent's probate estate.

Section 12.5 -- Washington Estate Tax Considerations (RCW Ch. 83.100)

Washington imposes a state estate tax with an exemption threshold of approximately $2.193 million (subject to annual adjustment). Digital assets with monetary value must be included in the gross estate for Washington estate tax purposes. The estate tax rates range from 10% to 20%.

Section 12.6 -- Custodian Compliance and Immunity (RCW 11.120.160)

Under Washington law:
- A custodian may grant full access, partial access, or provide copies of digital assets.
- A custodian may charge a reasonable administrative fee for compliance.
- Not later than 60 days after receipt of required documentation, a custodian shall comply.
- A custodian may request a court order if the custodian believes disclosure imposes an undue burden.
- A custodian acting in good faith is immune from liability.

Section 12.7 -- Washington Probate Options

• Nonintervention Powers (RCW 11.68): Washington allows personal representatives to administer estates without court intervention, which may streamline digital asset access.
• Community Property Petition (RCW 11.04.015): The surviving spouse may petition to confirm community property rights.
• Small Estate Affidavit (RCW 11.62.010): Available for estates with net assets not exceeding $100,000.

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: [__/__/____]

Spouse/Registered Domestic Partner Signature (if community property assets included): ________________________________________

Spouse/RDP Printed Name: [________________________________]

Date: [__/__/____]

NOTARY ACKNOWLEDGMENT (Optional but Recommended)

STATE OF WASHINGTON
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(s) whose name(s) is/are 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

• Washington Revised Code, Chapter 11.120 -- Uniform Fiduciary Access to Digital Assets Act: https://app.leg.wa.gov/RCW/default.aspx?cite=11.120
• RCW 11.120.150 (Fiduciary Duty and Authority): https://app.leg.wa.gov/RCW/default.aspx?cite=11.120.150
• RCW 26.16 (Community Property): https://app.leg.wa.gov/RCW/default.aspx?cite=26.16
• RCW 83.100 (Washington Estate Tax): https://app.leg.wa.gov/RCW/default.aspx?cite=83.100
• Uniform Law Commission -- RUFADAA: https://www.uniformlaws.org/committees/community-home?CommunityKey=f7237fc4-74c2-4728-81c6-b39a91ecdf22
• Washington State Bar Association -- Estate Planning Resources: https://www.wsba.org