By KATHERINE ROSMAN
The Wall Street Journal

The digital age is adding a new dimension to the list of delicate topics to broach with aging or sick loved ones.

In addition to planning for life insurance, living wills and funeral arrangements, estate planners are recommending that clients leave instructions to survivors on unraveling their electronic accounts, including a list of passwords and security codes.

If your loved one did not provide password data before dying, most Internet-based companies have instituted guidelines to help.

When a survivor wants to take over a deceased member’s AOL account, says a spokeswoman, the company asks to see a copy of a death certificate and means of proof that the survivor is authorized to administer the estate. If a relative of a deceased eBay seller provides similar documentation, the auction company will provide the account information. EBay will not grant access to a buyer’s account.

When Facebook is informed of a user’s death, the company puts the profile into “a memorial state,” allowing friends and family to post and read mourner comments. The company will respond to requests from immediate family members to remove from the site a profile of a deceased member. However, “the login and password to the account will not be provided to anyone,” according to a spokeswoman.

To access a Gmail account after someone’s death, Google generally requires survivors to submit by fax or regular mail a death certificate, proof that the relative has been legally authorized to act as an administrator as well as an email showing that the deceased had contacted the survivor on any topic before from the Gmail account in question.

As more people conduct their financial affairs online, the issue has become more pressing.

Elaine King, a certified financial planner for Gibraltar Private Bank & Trust in Coral Gables, Fl., said recently, a man in his thirties died. His family could not even determine what financial accounts it needed to close until it could access his email account. The deceased man’s Internet service provider required the family to get a court order granting it entry to his account.

“It can be a very lengthy process,” said King who adds that her firm now advises most clients to leave a list of electronic passwords along with a will.