32-17-14-2.5. Applicability

IN Code § 32-17-14-2.5 (2019) (N/A)
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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.