Section 872 - Applicability(a) This part shall apply to any of the following: (1) A fiduciary acting under a will executed before, on, or after January 1, 2017.(2) A personal representative acting for a decedent who died before, on, or after January 1, 2017.(3) A trustee acting under a trust created before, on, or after January 1, 2017.(4) A custodian of digital assets for a user if the user resides in this state or resided in this state at the time of the user's death.(b) This part shall not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.Added by Stats 2016 ch 551 (AB 691),s 1, eff. 1/1/2017.