Unless the trust agreement, declaration of trust, or will provides otherwise, a death benefit payable to a trustee under this subchapter is not:
(1) part of the deceased employee's estate;
(2) subject to the debts of the deceased employee or the employee's estate, or to other charges enforceable against the estate; or
(3) subject to the payment of taxes enforceable against the deceased employee's estate to a greater extent than if the death benefit is payable, free of trust, to a beneficiary other than the executor or administrator of the estate of the employee.