{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-1546.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-1546.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-1546.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-1546.html"}],"law_id":86833,"edition_id":1,"section_id":86833,"structure_id":16058,"section_number":"15.2-1546","catch_line":"Assets of trusts or equivalent arrangements for postemployment benefits other than pensions","history":"2007, c. 710.","full_text":"The assets of any trust or equivalent arrangement for postemployment benefits other than pensions shall be exempt from state and local taxation, and the assets of any such trust or equivalent arrangement shall not be subject to execution, attachment, garnishment, or any other process.","order_by":null,"text":{"0":{"id":310915,"text":"The assets of any trust or equivalent arrangement for postemployment benefits other than pensions shall be exempt from state and local taxation, and the assets of any such trust or equivalent arrangement shall not be subject to execution, attachment, garnishment, or any other process.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16058,"edition_id":1,"name":"Local Trusts to Fund Postemployment Benefits Other Than Pensions","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":12734,"metadata":{},"date_created":"2026-06-26 04:04:55","date_modified":"2026-06-26 04:04:55","permalink":{"id":153279,"object_type":"structure","relational_id":16058,"identifier":"8","token":"15.2\/II\/15\/8","url":"\/15.2\/II\/15\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12734,"edition_id":1,"name":"Local Government Personnel, Qualification for Office, Bonds, Dual Office Holding and Certain Local Government Officers","identifier":"15","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":153003,"object_type":"structure","relational_id":12734,"identifier":"15","token":"15.2\/II\/15","url":"\/15.2\/II\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":66857,"structure_id":16058,"section_number":"15.2-1544","catch_line":"Counties, cities, towns, school divisions, and certain political subdivisions may establish local trusts or equivalent arrangements to fund postemployment benefits other than pensions","url":"\/15.2-1544\/","token":"15.2\/II\/15\/8\/15.2-1544","metadata":false},{"id":63092,"structure_id":16058,"section_number":"15.2-1545","catch_line":"Postemployment benefits other than pensions defined","url":"\/15.2-1545\/","token":"15.2\/II\/15\/8\/15.2-1545","metadata":false},{"id":86833,"structure_id":16058,"section_number":"15.2-1546","catch_line":"Assets of trusts or equivalent arrangements for postemployment benefits other than pensions","url":"\/15.2-1546\/","token":"15.2\/II\/15\/8\/15.2-1546","metadata":false},{"id":81208,"structure_id":16058,"section_number":"15.2-1547","catch_line":"Creation of local finance boards to manage the assets of postemployment benefits trust or equivalent arrangement; composition of such boards; alternatives to such boards; liability; and removal from office","url":"\/15.2-1547\/","token":"15.2\/II\/15\/8\/15.2-1547","metadata":false},{"id":68979,"structure_id":16058,"section_number":"15.2-1548","catch_line":"Finance boards or alternatives thereto to manage the assets of trusts or equivalent arrangements to fund postemployment benefits other than pensions and provide annual reports; exemption from Public Procurement Act","url":"\/15.2-1548\/","token":"15.2\/II\/15\/8\/15.2-1548","metadata":false},{"id":82231,"structure_id":16058,"section_number":"15.2-1549","catch_line":"Investment of assets of trusts or equivalent arrangement for postemployment benefits other than pensions","url":"\/15.2-1549\/","token":"15.2\/II\/15\/8\/15.2-1549","metadata":false}],"previous_section":{"id":63092,"structure_id":16058,"section_number":"15.2-1545","catch_line":"Postemployment benefits other than pensions defined","url":"\/15.2-1545\/","token":"15.2\/II\/15\/8\/15.2-1545","metadata":false},"next_section":{"id":81208,"structure_id":16058,"section_number":"15.2-1547","catch_line":"Creation of local finance boards to manage the assets of postemployment benefits trust or equivalent arrangement; composition of such boards; alternatives to such boards; liability; and removal from office","url":"\/15.2-1547\/","token":"15.2\/II\/15\/8\/15.2-1547","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1546\/","history_text":"<p>This law was first created in 2007. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0710\">710<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":153289,"object_type":"law","relational_id":86833,"identifier":"15.2-1546","token":"15.2\/II\/15\/8\/15.2-1546","url":"\/15.2-1546\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-1546\/","token":"15.2\/II\/15\/8\/15.2-1546","dublin_core":{"Title":"Assets of trusts or equivalent arrangements for postemployment benefits other than pensions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1546","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">assets<\/span> of any trust or equivalent arrangement for postemployment benefits other than pensions shall be exempt from state and local taxation, and the <span class=\"dictionary\">assets<\/span> of any such trust or equivalent arrangement shall not be subject to execution, <span class=\"dictionary\">attachment<\/span>, <span class=\"dictionary\">garnishment<\/span>, or any other process.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nASSETS OF TRUSTS OR EQUIVALENT ARRANGEMENTS FOR POSTEMPLOYMENT BENEFITS OTHER\nTHAN PENSIONS (\u00a7 15.2-1546)\n\nThe assets of any trust or equivalent arrangement for postemployment benefits\nother than pensions shall be exempt from state and local taxation, and the\nassets of any such trust or equivalent arrangement shall not be subject to\nexecution, attachment, garnishment, or any other process.\n\nHISTORY: 2007, c. 710.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}