(A) This chapter applies to all of the following:
(1) An agent acting under a power of attorney executed before, on, or after the effective date of this section ;
(2) A personal representative acting for a decedent who died before, on, or after the effective date of this section ;
(3) A guardianship proceeding commenced before, on, or after the effective date of this section ;
(4) A trustee acting under a trust created before, on, or after the effective date of this section ;
(5) A custodian, if the user resides in this state or resided in this state at the time of the user's death.
(B) 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.