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.