Applicability

Sec. 2.5. This chapter does not apply to property, money, or benefits paid or transferred at death under: (1) an employee benefit plan governed by the Employees Retirement Income Security Act of 1974; (2) an individual retirement account; or (3) a similar account or plan intended to qualify for a tax exemption or deferral under the Internal Revenue Code; unless the provisions of this chapter are incorporated into the governing instrument or beneficiary designation in whole or in part by express reference. As added by P.L.36-2011, SEC.11.