Indiana Code § 30-2-13-11

"Trustee" or "escrow agent, acting as a fiduciary"
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Sec. 11. (a) As used in this chapter, "trustee" or "escrow agent, acting as a fiduciary", means a: (1) bank; (2) trust company; (3) savings association; or (4) credit union; that maintains an office in Indiana and is qualified under state or federal law to serve as a trustee or escrow agent, acting as a fiduciary.       (b) For a contract using a life insurance policy as consideration, the term also includes a life insurance company or other entity that establishes a trust for the purposes of holding and administering life insurance policies issued by an insurance company to fund contracts under this chapter. Notwithstanding any other law to the contrary, a life insurance company or other entity acting as a trustee shall comply with this chapter.       (c) For a contract using a previously issued life insurance policy as consideration, the seller is considered to be a qualified trustee if ownership is irrevocably assigned to the seller in conjunction with an assignment of death benefits.

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