N.Y. Estates, Powers & Trusts Law § 13-a-2.1: Applicability

§ 13-A-2.1 Applicability

(a) This article applies to:

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

executed before, on, or after the effective date of this article;

(2) an executor, administrator or personal representative acting for a

decedent who died before, on, or after the effective date of this

article;

(3) a guardianship proceeding commenced before, on, or after the

effective date of this article; and

(4) a trustee acting under a trust created before, on, or after the

effective date of this article.

(b) This article 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 article does not apply to a digital asset of an employer used

by an employee in the ordinary course of the employer's business.