Utah Code § 75A-6-103: Applicability.

(1) This chapter applies to:

(a) a fiduciary or agent acting under a will or power of attorney executed before, on, or after May 9, 2017;

(b) a personal representative acting for a decedent who died before, on, or after May 9, 2017;

(c) a conservatorship or guardianship proceeding commenced before, on, or after May 9, 2017; and

(d) a trustee acting under a trust created before, on, or after May 9, 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.