When estate taxes do not apply to most people, the hot topic in estate planning apparently becomes accessing post-mortem digital data. I have revised my wills to authorize executors to access on-line accounts.  A corollary is to have a note with the will which lists the passwords and desired disposition of the account and data.

nb.  The recommended language in the article is the type of drafting that people pejoratively refer to as “legalese.”