(1) This part 15 applies to: (a) A fiduciary acting under a will or power of attorney executed before, on, or after August 10, 2016; (b) A personal representative acting for a decedent who died before, on, or after August 10, 2016; (c) A conservatorship proceeding commenced before, on, or after August 10, 2016; and (d) A trustee acting under a trust created before, on, or after August 10, 2016. (2) This part 15 applies to a custodian if the user resides in this state or resided in this state at the time of the user's death. (3) (a) This part 15 does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business. (b) This part 15 does not apply to a digital asset of an entity used by a manager, owner, or other person in the course of the conduct of the internal affairs of the entity. The terms "entity", "manager", and "owner" in this paragraph (b) have the same meaning as defined in section 7-90-102, C.R.S.
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