On January 1st, Congress shocked everyone by allowing the federal estate tax to lapse.

For families with estates larger than $4.3 million this could be great news, but for families with estates between $1.3 and $4.3 million, the change could actually mean dramatically higher taxes.

A recent article in the Wall Street Journal details the pros and cons of the new system, and even suggests that if the estate tax returns, relatives of wealthy individuals who are on life support might be tempted to pull the plug sooner rather than later.

Ever wondered what happens to all of your online accounts after you die?

Here are a few tips on how to handle your computer files to make handling your affairs easier for your survivors.

Make a list: Keep a comprehensive list of pasword-protected files and accounts that are on your home computer, including e-mail and personal finance files.  Give the list, along with user names and passwords, to a relative, or put it in a safe-deposit box.  Be sure to update the list when passwords change or new acounts are added.

Back it up: Make a frequent backup of your important computer files on a disk and keep it with your papers in case your survivors cannot access the files on your hard drive.  Unless specifically instructed to do so, your executor may not go through your computer files for several days or weeks until after your death.

Print it out: Even if you use electronic bill paying and online banking, print out monthly or quarterly statements and keep them with your personal papers.  If your executor or lawyer needs to get a password from your bank, it helps to have paper records of your account information at hand.

Keep it separate: If you keep work-related documents on your home computer, protect them with a password that is different from the one for your personal files.  Information on how to gain access to your work files should be left with your employer's computer department.

Be specific: If valuable documents are saved on your hard drive, leave instructions on who should get them if someone else is to receive the computer or if the machine might be donated.

Delete it: Always assume someone will be going through your files after your death. If you don't want certain information known, make sure it's deleted.  Since deleted files can be recovered, you may want to consider buying and using a special "scrubbing" program.

If you'd like help ensuring that your online accounts will be easily accessible by your loved ones after you're gone (and that your private files stay private), contact a qualified attorney.