1. (a) This article applies to the following:

   1. (1) A fiduciary acting under a will or power of attorney, regardless of when the will or power of attorney was executed.
   2. (2) A personal representative acting for a decedent, regardless of the date of death of the decedent.
   3. (3) A guardianship proceeding, regardless of when the guardianship proceeding commenced or whether the guardianship proceeding is pending.
   4. (4) A trustee acting under a trust, regardless of when the trust was created.

2. (b) This article applies to a custodian that carries, maintains, processes, receives, or stores a digital asset of a user if the user:

   1. (1) resides in Indiana; or
   2. (2) resided in Indiana at the time of the user's death.
3. (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.

As added by P.L.137-2016, SEC.14.