Minn. Stat. § 521A.03: APPLICABILITY.

(a) This chapter applies to:

(1) a fiduciary acting under a will or power of attorney;

(2) a personal representative acting for a decedent;

(3) a conservatorship proceeding; and

(4) a trustee acting under a trust.

(b) 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.

(c) 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.