Summary: Most crypto inheritance “solutions” break at implementation. Here’s how to ship a production-grade, probate-aware estate plan that actually executes on-chain across BTC and EVM—using Miniscript timelocks, EIP‑7702 smart EOAs, verifiable‑credential death attestations, and cross‑chain rails—without locking your heirs into a vendor or missing court deadlines.

‘Crypto-Native’ Estate Planning: Tools for Digital Inheritance

Hook: your technical headache, stated plainly

• Your clients hold assets across cold BTC UTXOs, L2 EOAs, a Safe, and an exchange sub‑account. The will says who gets what, but there’s no deterministic way to trigger distribution without a living key, a cooperative custodian, or weeks of manual ops. Meanwhile, your compliance team needs Form 1099‑DA reporting, auditors ask about key ceremonies, and counsel wants confidence that “liveness” checks won’t leak PII.
• Translation: high six‑figure positions can sit frozen for months, beneficiaries get anxious, and counsel’s letters go unanswered because there’s no programmable path from “document” to “distribution.” IRS reporting for 2025+ adds friction and penalties if the estate liquidates or rebalances during probate without the right basis and proceeds data. (irs.gov)

Agitate: real risks (dates, deadlines, dollars)

• Missed deadlines: Probate windows are finite. If your “dead man’s switch” is a Google Sheet and a trezor on a shelf, you’ll blow executor SLAs the moment a device fails or a co‑signer travels.
• Technical debt that shows up in court: Many inheritance playbooks hinge on centralized liveness or retrieval services. If they stall, beneficiaries have no standing to force execution because keys aren’t theirs and on-chain conditions weren’t encoded.
• New reporting friction in 2025–2026: Broker reporting on Form 1099‑DA started for gross proceeds on Jan 1, 2025, with basis phased in for certain transactions in 2026. Estates using custodial platforms are inside scope; decentralized/non‑custodial flows are generally out of scope today but still require accurate basis and gain/loss tracking for returns. Design choices now impact what the executor can substantiate later. (irs.gov)
• Security regressions from “modern” wallets: Post‑Pectra, EIP‑7702 lets EOAs delegate execution to contract logic—great for programmability, but it introduces new phishing and persistent‑delegation risks if not hardened in policy. Courts won’t be kind if your estate got drained because the recovery path lived in a permissive delegation. (ethereum.org)

Solve: 7Block Labs’ methodology to ship inheritance that executes We design and deliver crypto‑native estate plans that stand up to legal scrutiny and actually self‑execute when they must—without exposing sensitive data. Our approach is intentionally boring where it should be and opinionated where it matters.

1. Discovery and threat‑modeling, tied to probate outcomes

• Map assets and key surfaces by chain: UTXO policy descriptors, smart‑account modules, MPC policies, and any custodial entitlements.
• Define “liveness” semantics that a court (and your InfoSec team) will accept. We separate:
  • Liveness/inactivity proofs (on/off‑chain signals)
  • Eligibility proofs for heirs/executors (verifiable credentials, selective disclosure)
  • Spend authorization (keys, thresholds, timelocks)
• Produce a risk register with measurable controls: NIST SP 800‑57 key lifecycles, FIPS 140‑3 HSM or air‑gapped signer requirements, and audit trail coverage mapped to executor runbooks.

1. Bitcoin: trust‑minimized inheritance with Miniscript timelocks

• What we ship
  • Policy‑driven scripts using Miniscript for transparent analysis and safe composition, implemented via Taproot outputs where appropriate. This encodes your intent (e.g., “heir key activates after 12 months of inactivity”) at the consensus layer, not in a SaaS helpdesk. (bitcoinmagazine.com)
  • Relative and absolute timelocks using CSV (BIP‑68/112) and CLTV (BIP‑65):
    • CSV “older(n)” lets you define inactivity windows with ~512‑second granularity up to ~1.06 years per UTXO; combine with CLTV for calendar‑date unlocks where needed. We also account for Miniscript’s signed‑int nuance on after() for absolute dates. (bips.dev)
  • Operational templates inspired by modern wallets like Liana (e.g., “Simple Inheritance,” “Decaying Multisig,” “Expanding Multisig”), but implemented to be wallet‑portable to avoid lock‑in. These patterns enable heir access after inactivity, or expand the signer set over time without surrendering day‑to‑day control. (wizardsardine.com)
• Why it matters
  • Your beneficiaries don’t wait for a helpdesk to “verify death.” Once the on-chain condition matures, heirs can spend—with court oversight but without vendor mercy.
  • We document the script policy and test vectors so opposing counsel and auditors can reproduce the logic.

1. Ethereum and L2s: post‑Pectra smart EOAs with defense‑in‑depth

• What changed in 2025
  • Pectra activated on mainnet May 7, 2025, bringing EIP‑7702 (EOA “set code”) and a slate of execution/consensus improvements. This enables “smart EOA” inheritance flows without migrating to a new account. (blog.ethereum.org)
• How we build it safely
  • Modular smart accounts via ERC‑6900/7579, not bespoke wallet glue. We use standard validators/executors/hooks (e.g., Deadman‑Switch Validator, Cold‑Storage Hook) and publish a module inventory for your auditors. (eips.ethereum.org)
  • Account‑abstraction hardening (ERC‑4337) with EntryPoint‑compatible bundles and reputation‑aware mempool rules (EIP‑7562), so your paymasters/bundlers don’t become a denial‑of‑service vector at the worst time. (eips.ethereum.org)
  • 7702 phishing surface mitigation: explicit delegation lifetimes, revocation paths, allow‑lists for delegation targets, UI signing education, and on‑chain monitors. We incorporate findings from security research into threat models and run table‑top drills on “compromised delegation” scenarios. (arxiv.org)
• Identity, not doxxing: verifiable death attestations with selective disclosure
  • We implement W3C Verifiable Credentials 2.0 for “proof‑of‑death” or executor authority claims, bound to your heirs’ DIDs. Using Data Integrity BBS cryptosuites or emerging JSON Web Proof containers, heirs can prove possession of a valid death certificate or court appointment without exposing unnecessary PII. This slots neatly into 7579 validator hooks. (w3.org)

1. Cross‑chain orchestration: CCIP rails where you actually need them

• When an estate spans chains, we design minimal, auditable token movements triggered by the inheritance event.
• We use Chainlink CCIP’s general availability and CCT standard adoption as our default interoperability primitive (where justified), given its production footprint across 60+ networks and major assets. This helps reduce custom bridge risk during probate. (blog.chain.link)

1. Custody/MPC alignment (when institutions are in the loop)

• We integrate institutional policy engines—Fireblocks or BitGo—when executors are corporate fiduciaries. We codify heir workflows as time‑based approval routes, geo‑fenced signers, or delayed policies that “arm” only after legal triggers. Our runbooks include “policy unlock” contingencies and who is contractually able to approve them. (fireblocks.com)

1. Reporting‑ready from day one

• For assets that may be sold during estate administration, we ensure cost‑basis continuity and proceeds capture so your tax team can map to 1099‑DA and return schedules as required. For non‑custodial flows, we produce ledgered evidence sufficient for returns—even where brokers won’t file 1099‑DA. (irs.gov)

Best emerging practices we implement in 2026 builds

• Bitcoin inheritance that converges on interoperability:
  • Author policy in Miniscript descriptors that round‑trip in Core‑compatible tooling and hardware signers. Confirm wallet support (some popular wallets still don’t parse arbitrary Miniscript; we document compatible stacks such as Liana, Core + HWI, and newer hardware integrations). (bitcoinmagazine.com)
  • Combine CSV for inactivity with CLTV for calendar certainty; note Miniscript’s signed‑int constraint on very long absolute times (2038‑style boundaries). (bips.dev)
• Ethereum inheritance hardened for 7702:
  • Prefer ERC‑7579 modules for “dead man’s switch” logic over monoliths; enforce explicit revocation and replay‑prevention; validate bundler/paymaster behaviors under EIP‑7562 constraints in staging before production cutover. (eips.ethereum.org)
  • Build with audited libraries (OpenZeppelin Contracts ≥5.2 AA utilities) and track prior 4337 audit findings around gas accounting, deposit manipulation, and signature aggregation to avoid recurring classes of bugs. (blog.openzeppelin.com)
• Identity proofs without leaking documents:
  • Issue and verify death/executor credentials as W3C VC 2.0 objects; use BBS signatures or JSON Web Proof where selective disclosure is required by counsel. (w3.org)
• Cross‑chain minimalism:
  • Only move what must move. When transfers are required, favor CCIP‑secured CCT tokens or direct chain‑to‑chain messaging with standardized adapters already in production (e.g., Lido/wstETH migration to CCIP) to keep the blast radius small. (blog.chain.link)

Practical examples with precise details you can reuse Example A — Self‑custodied BTC with inactivity‑based heir access

• Pattern: Taproot Miniscript with CSV + optional CLTV
  • Live spend path: pk(user)
  • Heir path: after(≈12 months inactivity) AND pk(heir)
• Implementation notes
  • CSV “older(n)” granularity is 512 seconds; 1 year ~ 61,362 “ticks.” We target ~389 days to avoid premature activation and to allow operational buffers. For absolute calendar unlocks (e.g., “Jan 1, 2028”), add CLTV and watch Miniscript’s signed‑int bound on after(). (bips.dev)
  • Wallets: Liana’s Simple Inheritance template gives a good UX, but we generate descriptors compatible with Core + HWI and hardware signers so heirs aren’t hostage to any single vendor. (wizardsardine.com)
• Ops drill
  • We simulate “user inactivity” by halting live spends and observing time‑based unlock; heirs practice sweeping a small UTXO under supervision.

Example B — EVM estate with post‑Pectra smart EOA and selective‑disclosure death proof

• Pattern: EOA delegates to an InheritanceExecutor contract via EIP‑7702 only after an inactivity timer elapses (tracked by a 7579 hook). Executor validates a W3C VC 2.0 “death certificate” claim via a BBS‑signed proof (no raw PII on-chain) and then disburses to beneficiaries.
• Implementation notes
  • Use ERC‑7579 Deadman‑Switch Validator + Cold‑Storage Hook; publish module IDs for auditability. Ensure bundler/paymaster conformance (EIP‑7562) in pre‑prod. (erc7579.com)
  • Guard 7702 delegation: restrict delegation targets; add emergency revocation; monitor for unauthorized delegation writes; train signers on wallet prompts per current phishing research. (arxiv.org)
  • Libraries: OpenZeppelin Contracts v5.2 AA utilities for 4337/7579‑compatible modules; ensure compatibility with your chosen stack (Safe/Kernel/Biconomy). (blog.openzeppelin.com)
• Ops drill
  • “Heir path” tested with devnet attestations; executor verifies proof, paymaster sponsors gas; funds settle to heirs’ AA wallets with spending limits for the first 90 days.

Example C — Multi‑chain distribution with minimal bridge risk

• Pattern: Keep BTC as BTC; on EVM, where liquidation or rebalancing is necessary, use CCIP CCT‑enabled tokens for deterministic movement between L2s into heirs’ accounts, logged with provenance receipts.
• Implementation notes
  • Prefer CCIP where it is canonical to the asset/chain; the standard is now in GA and widely deployed across 60+ networks, with major issuers moving to CCTs. (blog.chain.link)

Target audience and the keywords your team actually uses

• Trusts & Estates partners and in‑house counsel (AmLaw/AM200, regional boutiques)
  • Keywords we bake into specs: RUFADAA alignment, executor workflow, letters testamentary, selective disclosure of death certificates (VC 2.0/BBS), evidentiary audit trail, probate latency targets, revocation procedures.
• RIA/Private bank CTO/COO/CISO
  • Keywords we address in procurement: Form 1099‑DA readiness, basis tracking for digital assets, segregation of duties, NIST SP 800‑57 key management, FIPS 140‑3 signer options, disaster‑recovery runbooks, change‑management for module upgrades, custodian‑policy interoperability. (irs.gov)
• Family office CIO/CSO/Operations
  • Keywords in our playbooks: key ceremony, SLIP‑39 share distribution policies vs. vendor compatibility, inactivity thresholds, multisig expansion/decay, cross‑jurisdiction beneficiary onboarding, CCIP provenance receipts. (docs.trezor.io)

What you get from 7Block Labs (deliverables mapped to ROI)

• Architecture and implementation
  • BTC inheritance scripts and descriptors with reproducible Miniscript policies and test vectors, plus wallet‑agnostic recovery paths. We build and integrate via our custom blockchain development services.
  • EVM inheritance modules (ERC‑7579/6900/4337) and 7702‑aware EOAs with an open module registry, delivered with audits via our security audit services and smart contract development.
  • Verifiable‑credential issuance/verification services and minimal‑disclosure proofs integrated into your dApp via our web3 development services and dApp development.
  • Cross‑chain distribution rails using CCIP/CCT where justified via our cross‑chain solutions and, where needed, bridge development.
  • End‑to‑end executor workflows and integrations with custodial MPC policy engines through our blockchain integration practice.
• GTM metrics we sign up to (measured on real programs)
  • Probate latency impact: reduce “legal‑to‑distribution” window by 30–60 days by removing ad‑hoc key chases with on‑chain unlock conditions and executor runbooks.
  • Audit friction: <2 rounds of questions to audit closure by providing module inventories, descriptor specs, and test vectors alongside legal docs.
  • Vendor risk: 0 critical single‑vendor dependencies in the inheritance path (wallet‑portable descriptors; standards‑based modules).
  • Training: heir/executor drill pass‑rate ≥95% on first attempt with dry‑run wallets and scripted scenarios.
  • Compliance readiness: complete evidence pack (basis/proceeds, chain receipts, VC proofs) within 5 business days of request.

What’s “new” since Jan 2026 that you should plan around

• Ethereum’s Pectra upgrade made 7702 real on mainnet (May 7, 2025); migrations no longer require abandoning EOAs to get smart‑account features, but delegation‑phishing must be addressed explicitly. (blog.ethereum.org)
• The AA ecosystem is consolidating around modular standards (ERC‑6900/7579) and production‑grade libraries (OpenZeppelin 5.2 with AA utilities), making inheritance modules portable instead of wallet‑specific. (eips.ethereum.org)
• On Bitcoin, Miniscript‑first wallets (e.g., Liana) and even hardware support are maturing, enabling policy‑authored inheritance at the UTXO layer. (blog.blockstream.com)
• Verifiable Credentials 2.0 is now a W3C Recommendation; combine with BBS cryptosuites or JSON Web Proof to let heirs prove eligibility without dumping PII on‑chain. (w3.org)
• IRS digital asset reporting: 1099‑DA regimes began 2025 with phased‑in basis rules in 2026; plan executor workflows and documentation pipelines accordingly. (irs.gov)

Why 7Block Labs

• Technical but pragmatic: we ship Solidity and Miniscript with the same rigor your GC expects from outside counsel. We avoid “crypto‑magic,” codify legal intent as machine‑verifiable policy, and pass procurement the first time.
• Standards first: Miniscript, EIP‑7702/4337/6900/7579, W3C VC 2.0, CCIP/CCT—not proprietary black boxes.
• Full‑stack delivery: architecture → implementation → audit → drills → change‑management, handled by one team. Explore our custom blockchain development services, security audit services, and blockchain integration.

Personalized CTA If you are a Trusts & Estates partner or a family‑office CTO with at least three chains in scope (BTC + two EVMs) and a mix of self‑custody and institutional MPC, book our 45‑minute “Design‑to‑Distribution” review this week. We will return, within five business days, a chain‑specific inheritance blueprint (Miniscript or 7702/7579 module map), a procurement‑ready control matrix, and a rehearsal plan your executor can run tomorrow—so your next probate timeline is measured in weeks, not quarters.