What happens to the Facebook Account of the People  who die?
There is a provision on Facebook to convert the Profile to Memorial Page for the person. Â When a user passes away, Â Facebook memorialize their account to protect their privacy. Memorializing an account sets the account privacy so that only confirmed friends can see the profile or locate it in search. The Wall remains, so friends and family can leave posts in remembrance. Memorializing an account also prevents anyone from logging into the account.
How do I report a deceased user or an account that needs to be memorialized or deleted?
Memorializing the account:
Please report this information here, so Facebook can memorialize this person’s account. Memorializing the account restricts profile access to confirmed friends only. Please note that in order to protect the privacy of the deceased user, we cannot provide login information for the account to anyone.
Removing the account:
Verified immediate family members may request the removal of a loved one’s account. This will completely remove the account from Facebook, so no one can view it. Facebook will not restore the account or provide information on its content unless required by law. If you are requesting a removal and are not an immediate family member of the deceased, your request will not be processed. In this case, the account will be memorialized.
If you are an immediate family member and would like to request that we remove your loved one’s account from the site, click  here. You may also use this form if you have a special request regarding a deceased user’s account.
I’d like to report a deceased user’s account that is appearing in my Suggestions.
Please report this information  here, so Facebook can memorialize this person’s account. Memorializing the account restricts profile access to confirmed friends only. Please note that in order to protect the privacy of the deceased user, we cannot provide login information for the account to anyone. We do honor requests from close family members to close the account completely.
My personal account is in a special memorialized state.
Facebook provide people with the ability to report friends on the site who have passed away. Typically, Facebook memorialize any deceased individuals’ accounts to protect their privacy. Among other things, memorializing an account also prevents anyone from logging in to it.
If you are unable to access your personal account because it is in a special memorialized state, please click  here. Please note that we will only be able to grant you access to this account if we are able to verify you are the user whose name is listed on the account.
via Facebook help
If you have more queries, please feel free to revert back, we will be more than happy to help you.