W. Va. Code § 44-5B-3 – Applicability.

(a) This article applies to:
1. (1) A fiduciary acting under a will or power of attorney executed before, on, or after the effective date of this article;
2. (2) A personal representative acting for a decedent who died before, on, or after the effective date of this article;
3. (3) A conservatorship proceeding commenced before, on, or after the effective date of this article; and
4. (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.