What happen if...

Or to wife/husband?

i'm taking my games with me

Why should anything happen?
What now, dead people can't play games just because they are different from you?!
Learn to accept differences, bro! >.<

You can give it to me. I'll take good care of it

Actually I've never thought of that. I think I'd want to leave my password and info for family to use my accounts and emails
I'm sure that's probably not "legal" somewhere in the steam TOS but really how would they know and why would they care? The games are paid for.
Also, I'll be dead, so why would I care? Worst thing that could happen is account gets shut down. lololololol

Your games are absorbed back into the Steam Cloud as sacrifices to the Gaben, and their energy is used in the next Steam Sale.

Or you could give them to your family and friends. You greedy bastard.

nothing will happen to your steam account it will still be there when the owner dies, it may just become inactive thats all

Your account will ascend into the gaming heaven, where it and all the games on it will be set free. And then you will be judged. If you treated your games with respect, never idle or cheat or ragequit, your games will embrace you and you'll rejoice with our Lord and Savior Gaben, playing Half-Life 3 until the end of eternity. if you were a cheater or mere hoarder of games - you will suffer forever, looking at all the games discounted by 95% but unable to buy them as your credit card will be rejected as unworthy.

testament

Steam will give your account to a charity/foundation for poor/sick/sadstuff kids who will be able to play your games.

Will there be Steam at all when we die?

Why do you care?