The Massachusetts Revised Uniform Fiduciary Access to Digital Assets Act establishes a comprehensive legal framework that allows fiduciaries to access the digital assets of users, including electronic communications, in the event of the user's death or incapacity. The bill introduces key definitions such as "digital asset," "custodian," "fiduciary," and "user," and delineates the rights and responsibilities of fiduciaries, which include personal representatives, agents, and conservators. Users are empowered to direct custodians regarding the disclosure or withholding of their digital assets through an online tool, which takes precedence over conflicting instructions in wills or other legal documents. The act also outlines the procedures custodians must follow when disclosing digital assets, including the necessary documentation from fiduciaries.

Additionally, the bill grants fiduciaries the right to access tangible personal property and associated digital assets, while requiring custodians to disclose account information necessary for account termination. It mandates that fiduciaries provide a certified death certificate and proof of authority when requesting account termination, with custodians required to comply within 60 days. The act includes provisions for custodian compliance and immunity, protecting custodians from liability when acting in good faith under the new regulations. It emphasizes uniformity across states and clarifies its relationship with the federal Electronic Signatures in Global and National Commerce Act, along with a severability clause to ensure the enforceability of remaining provisions if any part is invalidated. The act is set to take effect one year after its passage.