1. This chapter applies to: a. A fiduciary acting under a will or power of attorney executed before, on, or after the effective date of this chapter; b. A personal representative acting for a decedent who died before, on, or after the effective date of this chapter; c. A conservatorship or guardianship proceeding commenced before, on, or after the effective date of this chapter; d. A trustee acting under a trust created before, on, or after the effective date of this chapter; and e. A custodian if the user resides in this state or resided in this state at the time of the user's death.

2. 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.