Neb. Rev. Stat. § 30-503: Neb. Rev. Stat. § 30-503

(a) The Revised Uniform Fiduciary Access to Digital Assets Act (2015) applies to:

(1) a fiduciary acting under a will or power of attorney 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 conservatorship proceeding commenced before, on, or after January 1, 2017; and

(4) a trustee acting under a trust created before, on, or after January 1, 2017.

(b) The Revised Uniform Fiduciary Access to Digital Assets Act (2015) 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) The Revised Uniform Fiduciary Access to Digital Assets Act (2015) does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.