(a) Time.--This chapter applies to:
(1) a fiduciary acting under a will or 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 proceeding for the appointment of a guardian of the estate commenced before, on or after the effective date of this section; and
(4) a trustee acting under a trust created before, on or after the effective date of this section.
(b) Residence of user.--This chapter applies to a custodian if the user resides in this Commonwealth or resided in this Commonwealth at the time of the user's death.
(c) Employers.--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.