New York Estates, Powers and Trusts Code § 13-A-2.1

Applicability
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§ 13-A-2.1 Applicability\n  (a) This article applies to:\n  (1) a fiduciary acting under a will, trust or power of attorney\nexecuted before, on, or after the effective date of this article;\n  (2) an executor, administrator or personal representative acting for a\ndecedent who died before, on, or after the effective date of this\narticle;\n  (3) a guardianship proceeding commenced before, on, or after the\neffective date of this article; and\n  (4) a trustee acting under a trust created before, on, or after the\neffective date of this article.\n  (b) This article applies to a custodian if the user resides in this\nstate or resided in this state at the time of the user's death.\n  (c) This article does not apply to a digital asset of an employer used\nby an employee in the ordinary course of the employer's business.\n

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