MA S1048

Creates the Massachusetts Revised Uniform Fiduciary Access to Digital Assets Act (Chapter 201G) to govern how fiduciaries such as personal representatives, trustees, conservators, and agents can access a deceased or incapacitated person's digital assets including email, social media accounts, and other electronic records

Establishes a priority system for disclosure instructions: user directions via online tools or estate planning documents (wills, trusts, powers of attorney) generally override terms-of-service agreements, with the most recent user direction controlling

Requires custodians (companies holding digital assets) to disclose electronic communications content to fiduciaries when the user consented or a court orders disclosure, and to disclose catalogues of communications and non-content digital assets unless the user prohibited it

Mandates custodians comply with disclosure or account termination requests within 60 days of receiving required documentation, with immunity from liability for good faith compliance

Takes effect 1 year after passage and applies to Massachusetts residents' digital assets regardless of when the underlying will, trust, or power of attorney was created