Sec. 1. (a) This article applies to the following: (1) A fiduciary acting under a will or power of attorney, regardless of when the will or power of attorney was executed. (2) A personal representative acting for a decedent, regardless of the date of death of the decedent. (3) A guardianship proceeding, regardless of when the guardianship proceeding commenced or whether the guardianship proceeding is pending. (4) A trustee acting under a trust, regardless of when the trust was created. (b) This article applies to a custodian that carries, maintains, processes, receives, or stores a digital asset of a user if the user: (1) resides in Indiana; or (2) resided in Indiana at the time of the user's death. (c) This article does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.
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