4310 17th Ave S PO Box 2545 Fargo ND 58108-2545 This publication is produced and published by Eide Bailly and distributed with the understanding that the information contained does not constitute legal, accounting or other professional advice. It is not intended to be responsive to any individual situation or concerns as the contents of the publication are intended for general informational purposes only. Readers are urged not to act upon the information contained in this publication without first consulting competent legal, accounting or other professional advice regarding implications of a particular factual situation. Questions and information for publication can be submitted to your Eide Bailly representative. To request reprints of this publication, send a written request to RequestReprints@eidebailly.com. © 2016 Eide Bailly LLP. To view this and previous issues of POSSIBILITIES, visit www.eidebailly.com/publications Managing Editor: Liz Stabenow Assistant Editor: Clinton Larson Send comments to: possibilities@eidebailly.com An Independent Member Firm of HLB International My Digital Estate? — continued from page 4 Is your computer used in a business operation that would suffer if the information on your computer was not available to the business? Do you have unpublished manuscripts, technical or other proprietary information on your computer that could have value? Do you store critical information, personal or business, on flashdrives that no one knows about or where they are located? How do you want your computer hardware to be handled on your death? These are the types questions that need to be resolved in your digital estate planning. Am I Talking to the Right People? And lastly, but with high importance, am I confident the person that will be my executor or personal representative is knowledgeable about digital assets? The person that I have chosen to be my estate executor/personal representative, in my opinion, would not have the knowledge to understand and deal with my digital estate. Therefore, I will be suggesting that my executor utilize a person that I am confident has such digital knowledge, or that the executor employ a person with such knowledge to assist in the administration of www.eidebailly.com my estate.

It is a personal decision you must also consider. Each state has specific laws for the administration of an estate. Depending on your state of residence, the information and instructions suggested above may or may not be binding on an executor; that is for you and your attorney to discuss and decide upon. But, unless you provide the information related to your digital estate assets, regardless of legal requirement to follow them, your executor will not know your feelings and concerns and will not be able to consider such in the administration of your estate.

n C O N TA C T Larry Evans NTO Resource Leader 405.858.5508 levans@eidebailly.com .