Yesterday, I asked the question, What Happens When an Google AdSense Publisher Dies? As I promised, I would let you know what Google's stance on this matter is. Now Google has replied saying:
I've spoken to several of our specialists who handle the account issues of deceased publishers, and they said that the best thing you can do now is to leave your preferences in your will. There's no need to notify the AdSense team directly; we'll ask your heirs for any necessary official documentation and will be more than willing to work with them on a case-by-case basis to ensure that everything is handled in the way you specify.
We're not able to provide tax or legal advice on this issue, so everyone should talk to an attorney or tax advisor as well, as several of you have suggested. As with any other asset or business, you should also make sure your heirs know of your intentions, whether that include training them to take over your sites and accounts or simply letting them know they exist. It's great to hear that many of you are already doing this.
OK, so Google says make sure someone knows how to get into your AdSense account. But what if the publisher doesn't tell anyone? What if the heir needs access to the account but does not have that information? What steps will Google require to transfer the account to the heir?
I assume this should require similar steps as with resurrecting dead Gmail accounts.
Forum discussion at WebmasterWorld.