(a) This part shall apply to all of the following: (1) A fiduciary acting under a will executed before, on, or after January 1, 2017. (2) A personal representative acting for a decedent who died before, on, or after January 1, 2017. (3) A trustee acting under a trust created before, on, or after January 1, 2017. (4) A custodian of digital assets for a user if the user resides in this state or resided in this state at the time of the userâs death. (5) A conservator appointed before, on, or after January 1, 2025. (6) A fiduciary acting under a power of attorney executed before, on, or after January 1, 2025. (b) This part does not apply to a digital asset of an employer used by an employee in the ordinary course of the employerâs business.
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