Iowa Code § 638.3: Applicability.

1. This chapter applies to all of the following:

a. A fiduciary acting under a will or power of attorney executed before, on, or after July 1, 2017.

b. A personal representative acting for a decedent who died before, on, or after July 1, 2017.

c. A conservator or guardian acting for a protected person on or after July 1, 2017.

d. A trustee acting under a trust created before, on, or after July 1, 2017.

2. This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user’s death.

3. 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.