How to Pass on Your Passwords When You Die
wsj.com
wsj.com
Not actually done it though.
I think people over think this. I printed out a few of the forms my wife would need if I die, made sure she knows the pin for my phone, wrote down the business bank account passwords and stuffed them a safe for her.
Outside of that, I'm not important and it doesn't matter. Let the chips fall where they may.