Those of us who are in our later years spend some time — whether a little or a lot — making arrangements for our assets after we’ve said our last “good-bye” to those we love.

As part of this process, we suggest that you make arrangements for your digital assets as well. Your will may leave money, property and family heirlooms to your children, but who is going to sort out all of your online accounts and passwords?

If you have a computer or smart phone, think about your email, banking, Facebook or other social media sites — as well as buying or selling on eBay or Amazon. Do you store photos in the cloud? Do you use online sites to pay your bills? Do you subscribe to a web-based blog or e-newsletter? All of these Internet sites have your information and are (hopefully) protected by passwords that you have chosen.

Some states have enacted laws that provide a clear set of rules for successors to manage a digital legacy. Other states have not; and whether or not a website allows your executor to access your online accounts can vary greatly depending on the business and your state.

Recent concerns about protecting the individual’s privacy have led some Internet companies to refuse to allow heirs access to online accounts. Some companies believe that the account is owned by the company and as a result, can’t be given to another person. (Take a look at the terms of use and privacy policy for websites you regularly access by logging in.) To further complicate the matter, current federal laws don’t fully address the digital legacy issue.

Maine has not yet enacted a digital legacy law. If you have Internet accounts or use the Internet to access other accounts, please make sure that you list the user name and password for each of these and that the list is stored in a safe place that you make known to your executor before he or she needs it.

Jane Carpenter is the founder of Maine Identity Services, LLC, (www.meidhelp.com) which provides data breach assistance to businesses and support to identity theft victims and police organizations in response to the crimes.