(a) Time.-- This chapter applies to: (1) a fiduciary acting under a will or power of attorney executed before, on or after the effective date of this section; (2) a personal representative acting for a decedent who died before, on or after the effective date of this section; (3) a proceeding for the appointment of a guardian of the estate commenced before, on or after the effective date of this section; and (4) a trustee acting under a trust created before, on or after the effective date of this section. (b) Residence of user.-- This chapter applies to a custodian if the user resides in this Commonwealth or resided in this Commonwealth at the time of the user's death. (c) Employers.-- This chapter 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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