N.Y.
Estates, Powers & Trusts Law Section 13-A-4.1
Fiduciary duty and authority
(1)
the duty of care;(2)
the duty of loyalty; and(3)
the duty of confidentiality.(b)
A fiduciary’s or designated recipient’s authority with respect to a digital asset of a user:(1)
except as otherwise provided in section 13-A-2.2, is subject to the applicable terms of service;(2)
is subject to other applicable law, including copyright law;(3)
in the case of a fiduciary, is limited by the scope of the fiduciary’s duties; and(4)
may not be used to impersonate the user.(c)
A fiduciary with authority over the property of a decedent, ward, principal, or settlor has the right to access any digital asset in which the decedent, ward, principal, or settlor had a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.(d)
A fiduciary acting within the scope of the fiduciary’s duties is an authorized user of the property of the decedent, ward, principal, or settlor for the purpose of applicable computer-fraud and unauthorized-computer-access laws, including this state’s law on unauthorized computer access.(e)
A fiduciary with authority over the tangible, personal property of a decedent, ward, principal, or settlor;(1)
has the right to access the property and any digital asset stored in it; and(2)
is an authorized user for the purpose of computer-fraud and unauthorized-computer-access laws, including this state’s law on unauthorized computer access.(f)
A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.(g)
A fiduciary of a user may request a custodian to terminate the user’s account. A request for termination must be in writing, in either physical or electronic form, and accompanied by:(1)
if the user is deceased, a copy of the death certificate of the user;(2)
a certified copy of the letter of appointment of the executor, administrator, or personal representative or a small-estate affidavit or court order, power of attorney, or trust giving the fiduciary authority over the account; and(3)
if requested by the custodian: (A) a number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user’s account; (B) evidence linking the account to the user; or (C) a finding by the court that the user had a specific account with the custodian, identifiable by the information specified in item (A).
Source:
Section 13-A-4.1 — Fiduciary duty and authority, https://www.nysenate.gov/legislation/laws/EPT/13-A-4.1 (updated Oct. 7, 2016; accessed Feb. 28, 2026).
