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. § 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.

L.2017, c.236, s.6.