An interesting new paper examines estate planning and valuation challenges posed by various types of digital assets, such as social media, audiobooks, music and video files, bitcoin, and the like. The paper also includes a handy checklist that helps to identify these types of assets. Written by Elizabeth Ruth Carter, a law professor at Louisiana State University, the paper, “Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets,” was prepared in conjunction with the LSU 46th Annual Estate Planning Seminar held a few weeks ago.