Tex. Prop. Code Section 121.055
Exemption from Taxes and Debts

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.
Acts 1983, 68th Leg., p. 3694, ch. 576, Sec. 1, eff. Jan. 1, 1984.

Source: Section 121.055 — Exemption from Taxes and Debts, https://statutes.­capitol.­texas.­gov/Docs/PR/htm/PR.­121.­htm#121.­055 (accessed May 26, 2025).

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§ 121.055. Exemption from Taxes & Debts's source at texas​.gov