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article should not be construed as legal advice or legal opinion on any specific facts or circumstances. The contents are intended for general information purposes only, and readers are urged to consult with an attorney concerning their own situations and any specific legal questions they may have. s our personal, financial, and business lives move into the digital world of computers and the Internet, we need to update the ways we plan for and deal with incapacity and death. According to recent surveys in the United States by the Pew Internet & American Life Project, 94% of adults with a household income of $75,000 or more per year use the Internet at least occasionally. 1 Across all income levels, 74% of adults use the Internet at least occasionally. 2 Of adult Internet users, 91% send or read e-mail, 71% buy something online, 68% buy or make a reservation for travel online, 55% bank online, and 35% use an online social networking site. 3 In addition, since 2005, individuals age seventy and older have increased their Internet use more than any other age group in these surveys. 4 The purpose of this article is to introduce family members, fiduciaries, and their advisors to the types of digital property that they need to locate and access as they deal with an individual's incapacity or death. This article will discuss the different categories of digital property in today's world, how to locate it and access it, and how to prioritize which digital property needs urgent attention. Ideally, individuals should prepare a written or electronic list of accounts, passwords, and other information about their digital lives to ensure a smooth and efficient process in the event of incapacity or death.