(a) This subchapter is intended to be declaratory of the common law of this state.
(b) A court shall liberally construe this subchapter to effect the intent that a death
benefit received by a trustee under this subchapter is not subject to the obligations
of the employee or the employee's estate unless the trust receiving the benefit expressly
(c) A death benefit shall not be included in property administered as part of a testator's
estate or in an inventory filed with the county court because of a reference in a
will to the death benefit or because of the naming of the trustee of a testamentary
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