(a) This chapter shall apply to a:

(1) Fiduciary acting under a will or power of attorney;

(2) Personal representative acting for a decedent;

(3) Conservatorship; and

(4) Trustee.

(b) This chapter shall apply 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 shall not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.