(a) This chapter applies to:
(1) a fiduciary acting under a will or power of attorney executed before, on, or after October 1, 2016;
(2) a personal representative acting for a decedent who died before, on, or after October 1, 2016;
(3) a conservatorship proceeding commenced before, on, or after October 1, 2016; and
(4) a trustee acting under a trust created before, on, or after October 1, 2016.
(b) This chapter 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 chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business. Neither does this chapter apply to a digital asset, whether employer owned or otherwise, that an employee or contractor has stored on, housed on, maintained on, or transmitted to any software, program, hardware, system, account, drive, tape, media, or other storage device leased, licensed, or owned by the employer.