§ 32-17-14-2-5

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.