§ 32-39-1-1

(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.