6. This act shall not apply to:
a. any account or policy issued to a group master policyholder in which the insurer does not maintain records on its administrative systems containing the information necessary to comply with the requirements of this act;
b. any account, policy, or certificate that provides a death benefit under an employee benefits, government or church plan subject to or as defined under the Employee Retirement Income Security Act of 1974 (29 U.S.C. s.1002) or any other federal employee benefit program;
c. any policy or certificate of life insurance that is used to fund a preneed funeral contract or prearrangement;
d. any policy or certificate of credit life or accidental death insurance; or
e. any other circumstance as determined to be appropriate by the commissioner.