Digital assets in a divorce context include cryptocurrency, online businesses, domain names, monetized social media accounts, digital content libraries, intellectual property stored digitally, and other electronically held property with economic value.

The community property analysis for digital assets follows the same framework as tangible assets such as when was it created or acquired, with what funds, and was the marriage the source of the value.

Digital assets present disclosure challenges. They may not appear on obvious financial statements. A thorough Rule 49 disclosure should address all digital assets.