Sec. 1. (a) This article applies to the following:
(1) A fiduciary acting under a will or power of attorney, regardless of when the will or power of attorney was executed.
(2) A personal representative acting for a decedent, regardless of the date of death of the decedent.
(3) A guardianship proceeding, regardless of when the guardianship proceeding commenced or whether the guardianship proceeding is pending.
(4) A trustee acting under a trust, regardless of when the trust was created.
(b) This article applies to a custodian that carries, maintains, processes, receives, or stores a digital asset of a user if the user:
(1) resides in Indiana; or
(2) resided in Indiana 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.
As added by P.L.137-2016, SEC.14.