(a) This article applies to: (1) A fiduciary acting under a will or power of attorney executed before, on, or after the effective date of this article; (2) A personal representative acting for a decedent who died before, on, or after the effective date of this article; (3) A conservatorship proceeding commenced before, on, or after the effective date of this article; and (4) A trustee acting under a trust created before, on, or after the effective date of this article. (b) This article applies to a custodian if the user resides in this state or resided in this state 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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