(a) This article applies to:
(1) a fiduciary acting under a will, trust or power of attorney
executed before, on, or after the effective date of this article;
(2) an executor, administrator or personal representative acting for a
decedent who died before, on, or after the effective date of this
article;
(3) a guardianship 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.