Excuse us for the delay. So the procedure remains unchanged - in case of similar unfortunate circumstances, the inheritors should contact us, and access to the account will be granted. The current account value will not be lost.
The clause from the agreement is referring that we don’t have an automatic way to do all the above and that we cannot currently transfer shares from one account to another. Assuming that investments have risen in value, you are right that a tax event may occur.