New York Digital Assets Estate Planning

New York settles digital assets under its own statute: EPTL Article 13-A, "Administration of Digital Assets" (Estates, Powers and Trusts Law, Sections 13-A-1 through 13-A-5.2), effective 2016. The article decides who can find, access, close, preserve, or transfer email, cloud storage, crypto wallets, photos, domains, online businesses, and financial apps after death or incapacity. It is New York's enactment of the model digital-assets act, but the definitions, the disclosure procedure, and the way it plugs into the Surrogate's Court are set by Article 13-A, not by a generic online summary.

This guide leads with what Article 13-A actually says in New York, then compresses the shared mechanics that look the same in most states. It is general information, not legal advice.

EPTL Article 13-A in New York

Article 13-A gives New York a codified framework, but a statute is not a substitute for good records, platform tools, passwords, and two-factor access. Here is what the article fixes in New York terms.

New York's own definitions (EPTL 13-A-1). The statute defines the moving parts precisely. A custodian is "a person that carries, maintains, processes, receives, or stores a digital asset of a user." A digital asset is "an electronic record in which an individual has a right or interest," and it does not include the underlying asset or liability unless that is itself an electronic record. Critically, the article splits two categories that get treated very differently: the content of an electronic communication (the substance or meaning of a message not readily accessible to the public) versus a catalogue of electronic communications (who the user communicated with, and the time, date, and address, but not the message body). That content-versus-catalogue line drives how much an executor can actually reach.

The three-tier priority is New York's codified rule (EPTL 13-A-2.2, "User direction for disclosure of digital assets"). New York decides conflicts in a fixed order:

1. An online tool the custodian offers wins first, if the user used it and the tool lets the user modify or delete the direction at any time. That online-tool direction overrides a contrary direction in a will, trust, or power of attorney.
2. If there is no online-tool direction, the user's will, trust, power of attorney, or other record controls whether a fiduciary may access the assets.
3. A custodian's terms-of-service agreement does not override a direction the user gave under the first two tiers.

Who counts as a fiduciary (EPTL 13-A-1). In New York the term reaches an executor, preliminary executor, administrator, temporary administrator, voluntary administrator, personal representative, guardian, agent under a power of attorney, and trustee, plus any successor. That matters because New York estates run through the Surrogate's Court, and the authority a person holds depends on which of these roles the court or a document gave them.

What Counts as a Digital Asset

Under the Article 13-A definition, a digital asset is an electronic record you have a right or interest in. In practice that includes:

• Email and message accounts.
• Cloud files, photos, and videos.
• Online banking, brokerage, and payment apps.
• Cryptocurrency wallets and exchange accounts.
• Domains, websites, and online stores.
• Social media and creator accounts.
• Loyalty points, subscriptions, and gaming accounts.
• Password manager records.

Not every account has money value. Some matter because they hold family photos, bills, statements, tax records, or account recovery paths. The statute reaches the electronic record itself, not always the money or property it points to.

Online Tools Come First

Many platforms offer account-level tools. The names vary by company, but the idea is similar: the account holder picks what happens if the account holder dies or stops using the account.

Check these tool categories:

• Legacy contact or memorial account settings.
• Inactive account manager settings.
• Account deletion or data download instructions.
• Emergency access inside a password manager.
• Trusted contacts or recovery contacts.

Use the platform tool when it exists, then make the will, trust, and power of attorney match the same plan. A conflict can slow the fiduciary.

Estate Plan Language Still Matters

If no online tool controls the account, the second tier of EPTL 13-A-2.2 puts the decision in your will, trust, power of attorney, or other record.

That means the estate plan needs more than "all my property." It needs digital-assets authority that fits your privacy choices. Some people want fiduciaries to see email content. Others want fiduciaries to close accounts and collect financial records without reading personal messages.

A digital-assets clause can address:

• Access to account catalogues.
• Access to content of electronic communications.
• Access to non-communication digital assets.
• Authority to close or memorialize accounts.
• Authority over crypto wallets, domains, and online businesses.
• Limits on private messages or sensitive files.

Ask counsel to match the clause to New York law and the user's privacy choices.

Getting Access After Death Through the Surrogate's Court

New York estates are administered in the Surrogate's Court, and Article 13-A ties the disclosure procedure to the authority that court issues. The statute treats the content of electronic communications differently from everything else, so an executor may reach account lists and files more easily than the actual text of emails or messages.

Content of electronic communications (EPTL 13-A-3.1). A custodian discloses the substance of a deceased user's messages to the executor, administrator, or personal representative only when the user consented or a court directs it, and the fiduciary supplies the required records. New York lists them specifically: a written request, a copy of the death certificate, and proof of authority, which is a certified copy of the letters of appointment issued by the Surrogate's Court, a small-estate affidavit, or a court order. Where the user did not use an online tool, the fiduciary also supplies a copy of the will, trust, or other record showing consent to disclosure. The custodian may still ask for account identifiers, evidence linking the account to the deceased, or a court finding tied to federal privacy law.

The small-estate affidavit path matters in New York: the voluntary administration procedure in the Surrogate's Court can produce the proof of authority for a smaller estate without full letters, which is often the practical route to a modest online account.

Other digital assets and the catalogue (EPTL 13-A-3.2). For non-message digital assets and the catalogue of electronic communications (the record of who the user communicated with, not the message body), a custodian discloses unless the user prohibited it or the court directs otherwise, once the fiduciary supplies the written request, death certificate, letters or other proof of authority, and any account proof the custodian requests.

Fiduciary Duties Still Apply

EPTL 13-A-4.1 says legal duties that apply to managing tangible property also apply to managing digital assets, including duties of care, loyalty, and confidentiality. The same section says fiduciary authority is subject to user directions, terms of service, other law such as copyright law, and the scope of fiduciary duties.

The statute also says fiduciary authority may not be used to impersonate the user.

That means an executor or trustee needs to act carefully. Logging into an account to impersonate the person who died is different from using authority to request records or close an account.

Cryptocurrency Needs Separate Instructions

Cryptocurrency creates a practical access problem. A court order or letters may not recover a lost seed phrase or private key. An exchange may have a deceased-account process, but a self-custody wallet may depend only on the access records the user left behind.

A useful crypto plan usually records:

• Which exchanges and wallets exist.
• Where hardware wallets are stored.
• Where seed phrases or private keys are stored.
• Who knows how to find the instructions.
• Whether the fiduciary may hold, transfer, or sell.
• Tax records and acquisition history.

Do not put seed phrases in a will. A will can become a court record. Use secure storage and clear directions to the fiduciary.

Passwords and Two-Factor Access

Passwords are not the same as legal authority. The fiduciary may need both.

A practical plan can use a password manager, emergency access feature, sealed letter, secure vault, or attorney-held instruction system. The plan also needs to cover two-factor authentication. If all codes go to a locked phone, the fiduciary may still be stuck.

Track:

• Phone passcode location.
• Authenticator app backup codes.
• Recovery email addresses.
• Hardware security keys.
• Password manager emergency access.
• Instructions for devices used for account recovery.

Keep this information current without putting private passwords in public or court-filed documents.

Social Media, Photos, and Memorial Accounts

Social media accounts may not transfer like bank accounts. A platform may allow memorialization, deletion, data download, or limited legacy-contact actions. The terms and tools vary.

For photos, videos, and cloud files, decide whether the fiduciary can preserve, share, archive, or delete. Family conflict can arise when one person wants privacy and another wants memories.

Leave written instructions for:

• Which accounts matter.
• Which accounts can be closed.
• Which photos or files need preservation.
• Who receives copies.
• Any content that needs privacy.

Executors, Trustees, and Agents

Article 13-A gives each fiduciary role its own authority, and in New York that authority follows the appointment.

An executor named in a will, or an administrator when there is no will, handles estate assets after death under letters issued by the Surrogate's Court. A trustee handles trust assets. A power-of-attorney agent acts during life if the principal authorized the role and the power remains valid. A health care proxy handles medical decisions, not financial digital assets.

Coordinate the documents so the direction matches across all of them. The New York power of attorney guide covers financial authority during life. The New York executor duties guide covers estate duties after the Surrogate's Court appoints a fiduciary.

Build a Digital Assets Checklist

Start with a list. Keep it somewhere the fiduciary can find.

Review the list after a new phone, new email address, account move, marriage, divorce, death of a fiduciary, or large crypto purchase.

FAQ

Does New York have a digital-assets law?

Yes. EPTL Article 13-A, "Administration of Digital Assets" (Sections 13-A-1 through 13-A-5.2, effective 2016), covers definitions, user directions, disclosure to fiduciaries through the Surrogate's Court, and fiduciary duties.

Can a New York executor read email after death?

Maybe. EPTL 13-A-3.1 treats the content of electronic communications as a protected category. The custodian discloses only with user consent or a court direction, plus letters from the Surrogate's Court, a small-estate affidavit, or a court order, a death certificate, and a written request.

Can an executor get non-message digital assets?

Often more readily than message content. EPTL 13-A-3.2 covers other digital assets and the catalogue of electronic communications, and a custodian discloses unless the user prohibited it, once the fiduciary supplies the written request, death certificate, proof of authority, and any account proof the custodian requests.

Do passwords give legal authority?

No. Passwords help with practical access, but the fiduciary also needs legal authority and needs to follow platform rules and New York law.

Where do crypto seed phrases go?

Use secure private storage and leave instructions for the fiduciary. Do not put seed phrases in a will or another document that may become a court record.

Related Guides

• New York Executor Duties
• New York Power of Attorney
• New York Guardianship Planning
• New York Living Trust Guide
• New York Wills
• New York Probate Guide
• New York Health Care Proxy

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Sources

• "Estates, Powers and Trusts Law Article 13-A," New York State Senate, current statute article page, https://www.nysenate.gov/legislation/laws/EPT/A13-A
• "Estates, Powers and Trusts Law Section 13-A-2.2," New York State Senate, current statute page, https://www.nysenate.gov/legislation/laws/EPT/13-A-2.2
• "Estates, Powers and Trusts Law Section 13-A-3.1," New York State Senate, current statute page, https://www.nysenate.gov/legislation/laws/EPT/13-A-3.1
• "Estates, Powers and Trusts Law Section 13-A-3.2," New York State Senate, current statute page, https://www.nysenate.gov/legislation/laws/EPT/13-A-3.2
• "Estates, Powers and Trusts Law Section 13-A-4.1," New York State Senate, current statute page, https://www.nysenate.gov/legislation/laws/EPT/13-A-4.1

This guide gives general information about New York digital assets estate planning. It is not legal advice.