The Marriott Rewards Program has been combined with the SPG Program to become one program. You can get all the details of the combined Marriott/SPG Program here.
The SPG program terms state that upon death, Starwood will likely permit, the deceased’s unredeemed Starpoints to be transferred to a family member or a friend who is an active SPG Member upon Starwood’s receipt and review of all requested documentation and communications.
Elite Preferred Guest Membership Status, SPG Lifetime Gold Status, SPG Lifetime Platinum Status will not transfer to the recipient of the Starpoints.