1. (a) This Act applies to:

   1. (1) a fiduciary acting under a will or power of attorney executed before, on, or after the effective date of this Act;
   2. (2) a personal representative acting for a decedent who died before, on, or after the effective date of this Act;
   3. (3) a guardianship proceeding commenced before, on, or after the effective date of this Act; and
   4. (4) a trustee acting under a trust created before, on, or after the effective date of this Act.
2. (b) This Act applies to a custodian if the user resides in this state or resided in this state at the time of the user's death.
3. (c) This Act does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.

(Source: P.A. 99-775, eff. 8-12-16.)