{"data":{"id":"us-tx/tex.-property-code-121.055","jurisdiction":"us-tx","citation":"Tex. Property Code § 121.055","heading":"EXEMPTION FROM TAXES AND DEBTS.","body":"Unless the trust agreement, declaration of trust, or will provides otherwise, a death benefit payable to a trustee under this subchapter is not:\n(1) part of the deceased employee's estate;\n(2) subject to the debts of the deceased employee or the employee's estate, or to other charges enforceable against the estate; or\n(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.\nActs 1983, 68th Leg., p. 3694, ch. 576, Sec. 1, eff. Jan. 1, 1984.","path":["PROPERTY CODE","TITLE 9. TRUSTS","SUBTITLE C. MISCELLANEOUS TRUSTS","CHAPTER 121. EMPLOYEES' TRUSTS","SUBCHAPTER B. DEATH BENEFITS UNDER EMPLOYEES' TRUSTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/PR/htm/PR.121.htm#121.055","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:37Z","sha256":"089fb7c4ddfbc3101c22c33e8ffec68a828e22a17553241b98f5829746cc61fa","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-property-code-121.054","next":"us-tx/tex.-property-code-121.056"},"notice":"GroundRules: Original legal text. Not legal advice."}