{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-2324.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-2324.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-2324.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-2324.html"}],"law_id":77504,"edition_id":1,"section_id":77504,"structure_id":13695,"section_number":"54.1-2324","catch_line":"Financial report and report of independent certified public accountant required for perpetual care trust funds","history":"1998, cc. 708, 721; 2000, c. 36; 2004, c. 247; 2015, c. 344; 2017, cc. 12, 65.","full_text":"A\n\nWithin four months after the close of its fiscal year, the cemetery company shall report the following information to the Board, on forms prescribed by the Board:1\n\nThe total amount of principal in the perpetual care trust fund;2\n\nThe securities in which the perpetual care trust fund is invested and the amount of cash on hand as of the close of the fiscal year;3\n\nThe income received from the perpetual care trust fund, and the sources of such income, during the preceding fiscal year;4\n\nThe method of distribution used for distributions from the perpetual care trust fund and, if a total return distribution method was used, a schedule to verify compliance with the requirements of § 54.1-2322;5\n\nAn affidavit executed by the compliance agent that all applicable provisions of this chapter relating to perpetual care trust funds have been complied with;6\n\nThe total receipts subject to the 10 percent trust requirement;7\n\nAll expenditures from the perpetual care trust fund;8\n\nIf the trustee is other than a Virginia trust company or trust subsidiary or a federally insured bank or savings institution doing business in the Commonwealth, proof that the required fidelity bond has been secured and that it is in effect; and9\n\nA separate total of expenses incurred for general care and maintenance, embellishment and administration of its cemeteries.B\n\nThe cemetery company shall (i) engage an independent certified public accountant to apply agreed-upon procedures as specified by the Board to the total of all receipts subject to § 54.1-2319, in accordance with standards established by the American Institute of Certified Public Accountants or any successor standard authorities, and (ii) provide to the Board the independent certified public accountant’s report on the agreed-upon procedures. The information provided by the cemetery company shall provide full disclosure of any transactions between the perpetual care trust fund and any directors, officers, stockholders, or employees of the cemetery company, or relatives of the cemetery company’s employees, and shall include a description of the transactions, the parties involved, the dates and amounts of the transactions, and the reasons for the transactions.C\n\nThe information required to be filed hereunder with the Board shall be exempt from the Government Data Collection and Dissemination Practices Act (§ 2.2-3800 et seq.).","order_by":null,"text":{"0":{"id":278022,"text":"Within four months after the close of its fiscal year, the cemetery company shall report the following information to the Board, on forms prescribed by the Board:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":278023,"text":"The total amount of principal in the perpetual care trust fund;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":278024,"text":"The securities in which the perpetual care trust fund is invested and the amount of cash on hand as of the close of the fiscal year;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":278025,"text":"The income received from the perpetual care trust fund, and the sources of such income, during the preceding fiscal year;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":278026,"text":"The method of distribution used for distributions from the perpetual care trust fund and, if a total return distribution method was used, a schedule to verify compliance with the requirements of § 54.1-2322;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":278027,"text":"An affidavit executed by the compliance agent that all applicable provisions of this chapter relating to perpetual care trust funds have been complied with;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":278028,"text":"The total receipts subject to the 10 percent trust requirement;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":278029,"text":"All expenditures from the perpetual care trust fund;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":278030,"text":"If the trustee is other than a Virginia trust company or trust subsidiary or a federally insured bank or savings institution doing business in the Commonwealth, proof that the required fidelity bond has been secured and that it is in effect; and","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":278031,"text":"A separate total of expenses incurred for general care and maintenance, embellishment and administration of its cemeteries.","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"B"},"10":{"id":278032,"text":"The cemetery company shall (i) engage an independent certified public accountant to apply agreed-upon procedures as specified by the Board to the total of all receipts subject to § 54.1-2319, in accordance with standards established by the American Institute of Certified Public Accountants or any successor standard authorities, and (ii) provide to the Board the independent certified public accountant’s report on the agreed-upon procedures. The information provided by the cemetery company shall provide full disclosure of any transactions between the perpetual care trust fund and any directors, officers, stockholders, or employees of the cemetery company, or relatives of the cemetery company’s employees, and shall include a description of the transactions, the parties involved, the dates and amounts of the transactions, and the reasons for the transactions.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A9","next_prefix":"C"},"11":{"id":278033,"text":"The information required to be filed hereunder with the Board shall be exempt from the Government Data Collection and Dissemination Practices Act (§ 2.2-3800 et seq.).","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13695,"edition_id":1,"name":"Cemetery Operators, Perpetual Care Trust Funds and Preneed Burial Contracts","identifier":"23.1","label":"chapter","depth":3,"order_by":1,"parent_id":12755,"metadata":{},"date_created":"2026-06-26 03:45:35","date_modified":"2026-06-26 03:45:35","permalink":{"id":240255,"object_type":"structure","relational_id":13695,"identifier":"23.1","token":"54.1\/II\/23.1","url":"\/54.1\/II\/23.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12755,"edition_id":1,"name":"Professions and Occupations Regulated by the Department of Professional and Occupational Regulation and Boards Within the Department","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239415,"object_type":"structure","relational_id":12755,"identifier":"II","token":"54.1\/II","url":"\/54.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61603,"structure_id":13695,"section_number":"54.1-2310","catch_line":"Definitions","url":"\/54.1-2310\/","token":"54.1\/II\/23.1\/54.1-2310","metadata":false},{"id":72586,"structure_id":13695,"section_number":"54.1-2311","catch_line":"Cemetery operators required to be licensed by the Board","url":"\/54.1-2311\/","token":"54.1\/II\/23.1\/54.1-2311","metadata":false},{"id":81993,"structure_id":13695,"section_number":"54.1-2312","catch_line":"Exemptions","url":"\/54.1-2312\/","token":"54.1\/II\/23.1\/54.1-2312","metadata":false},{"id":85224,"structure_id":13695,"section_number":"54.1-2312.01","catch_line":"Special interments; definitions; regulations by Board","url":"\/54.1-2312.01\/","token":"54.1\/II\/23.1\/54.1-2312.01","metadata":false},{"id":81764,"structure_id":13695,"section_number":"54.1-2312.1","catch_line":"Resale of interment right; conditions for resale transaction; contents of transfer form; approval by cemetery company","url":"\/54.1-2312.1\/","token":"54.1\/II\/23.1\/54.1-2312.1","metadata":false},{"id":78987,"structure_id":13695,"section_number":"54.1-2312.2","catch_line":"Resale of interment right by certain churches and religious organizations","url":"\/54.1-2312.2\/","token":"54.1\/II\/23.1\/54.1-2312.2","metadata":false},{"id":76163,"structure_id":13695,"section_number":"54.1-2313","catch_line":"Board; appointment; terms; vacancies; meetings; quorum; other powers; regulations","url":"\/54.1-2313\/","token":"54.1\/II\/23.1\/54.1-2313","metadata":false},{"id":56354,"structure_id":13695,"section_number":"54.1-2313.1","catch_line":"Protection of preneed burial and perpetual care trust funds; operation of cemetery company; appointment of receiver","url":"\/54.1-2313.1\/","token":"54.1\/II\/23.1\/54.1-2313.1","metadata":false},{"id":59048,"structure_id":13695,"section_number":"54.1-2314","catch_line":"Refusal, suspension or revocation of license or registration","url":"\/54.1-2314\/","token":"54.1\/II\/23.1\/54.1-2314","metadata":false},{"id":68604,"structure_id":13695,"section_number":"54.1-2315","catch_line":"Other prohibited activities","url":"\/54.1-2315\/","token":"54.1\/II\/23.1\/54.1-2315","metadata":false},{"id":68252,"structure_id":13695,"section_number":"54.1-2316","catch_line":"Certain representations unlawful; perpetual care trust fund required","url":"\/54.1-2316\/","token":"54.1\/II\/23.1\/54.1-2316","metadata":false},{"id":77982,"structure_id":13695,"section_number":"54.1-2317","catch_line":"Who may serve as trustee of perpetual care trust fund","url":"\/54.1-2317\/","token":"54.1\/II\/23.1\/54.1-2317","metadata":false},{"id":66009,"structure_id":13695,"section_number":"54.1-2318","catch_line":"Application of Part A (\u00a7 64.2-1200 et seq.) of Subtitle IV of Title 64.2","url":"\/54.1-2318\/","token":"54.1\/II\/23.1\/54.1-2318","metadata":false},{"id":84608,"structure_id":13695,"section_number":"54.1-2319","catch_line":"Deposit in perpetual care trust fund required upon sale of graves, etc","url":"\/54.1-2319\/","token":"54.1\/II\/23.1\/54.1-2319","metadata":false},{"id":69258,"structure_id":13695,"section_number":"54.1-2320","catch_line":"Additional deposit not required upon subsequent sale of same grave, crypt or niche","url":"\/54.1-2320\/","token":"54.1\/II\/23.1\/54.1-2320","metadata":false},{"id":56252,"structure_id":13695,"section_number":"54.1-2321","catch_line":"Recovery of original perpetual care trust fund deposit","url":"\/54.1-2321\/","token":"54.1\/II\/23.1\/54.1-2321","metadata":false},{"id":68822,"structure_id":13695,"section_number":"54.1-2322","catch_line":"Use of income from perpetual care trust fund; distributions","url":"\/54.1-2322\/","token":"54.1\/II\/23.1\/54.1-2322","metadata":false},{"id":82665,"structure_id":13695,"section_number":"54.1-2323","catch_line":"Financial records required","url":"\/54.1-2323\/","token":"54.1\/II\/23.1\/54.1-2323","metadata":false},{"id":77504,"structure_id":13695,"section_number":"54.1-2324","catch_line":"Financial report and report of independent certified public accountant required for perpetual care trust funds","url":"\/54.1-2324\/","token":"54.1\/II\/23.1\/54.1-2324","metadata":false},{"id":78778,"structure_id":13695,"section_number":"54.1-2325","catch_line":"Deposit in preneed trust required upon sale of property or services not to be delivered within 120 days","url":"\/54.1-2325\/","token":"54.1\/II\/23.1\/54.1-2325","metadata":false},{"id":81056,"structure_id":13695,"section_number":"54.1-2326","catch_line":"Who may serve as trustee of preneed trust fund","url":"\/54.1-2326\/","token":"54.1\/II\/23.1\/54.1-2326","metadata":false},{"id":75693,"structure_id":13695,"section_number":"54.1-2327","catch_line":"Itemized statement and general price list of burial fees to be furnished; solicitations prohibited","url":"\/54.1-2327\/","token":"54.1\/II\/23.1\/54.1-2327","metadata":false},{"id":65840,"structure_id":13695,"section_number":"54.1-2328","catch_line":"Requirements of preneed burial contracts","url":"\/54.1-2328\/","token":"54.1\/II\/23.1\/54.1-2328","metadata":false},{"id":80895,"structure_id":13695,"section_number":"54.1-2329","catch_line":"Identification of specific funds","url":"\/54.1-2329\/","token":"54.1\/II\/23.1\/54.1-2329","metadata":false},{"id":80662,"structure_id":13695,"section_number":"54.1-2330","catch_line":"Specific funds and income to remain in preneed trust account; exception","url":"\/54.1-2330\/","token":"54.1\/II\/23.1\/54.1-2330","metadata":false},{"id":54782,"structure_id":13695,"section_number":"54.1-2331","catch_line":"Disbursement of trust funds upon performance of contract","url":"\/54.1-2331\/","token":"54.1\/II\/23.1\/54.1-2331","metadata":false},{"id":66596,"structure_id":13695,"section_number":"54.1-2332","catch_line":"Seller required to keep records","url":"\/54.1-2332\/","token":"54.1\/II\/23.1\/54.1-2332","metadata":false},{"id":58614,"structure_id":13695,"section_number":"54.1-2333","catch_line":"Financial report and report of independent certified public accountant required for preneed trust accounts","url":"\/54.1-2333\/","token":"54.1\/II\/23.1\/54.1-2333","metadata":false},{"id":69291,"structure_id":13695,"section_number":"54.1-2334","catch_line":"Inclusion of property and services to be delivered within 120 days","url":"\/54.1-2334\/","token":"54.1\/II\/23.1\/54.1-2334","metadata":false},{"id":75017,"structure_id":13695,"section_number":"54.1-2335","catch_line":"Breach of contract by seller; trust to be single purpose trust","url":"\/54.1-2335\/","token":"54.1\/II\/23.1\/54.1-2335","metadata":false},{"id":74745,"structure_id":13695,"section_number":"54.1-2336","catch_line":"Trustee may rely on certifications and affidavits","url":"\/54.1-2336\/","token":"54.1\/II\/23.1\/54.1-2336","metadata":false},{"id":70137,"structure_id":13695,"section_number":"54.1-2337","catch_line":"Transfer of trust funds to another trustee","url":"\/54.1-2337\/","token":"54.1\/II\/23.1\/54.1-2337","metadata":false},{"id":55080,"structure_id":13695,"section_number":"54.1-2338","catch_line":"Use of trustee's name in advertisements","url":"\/54.1-2338\/","token":"54.1\/II\/23.1\/54.1-2338","metadata":false},{"id":70915,"structure_id":13695,"section_number":"54.1-2339","catch_line":"Construction and development of mausoleums and garden crypts","url":"\/54.1-2339\/","token":"54.1\/II\/23.1\/54.1-2339","metadata":false},{"id":63571,"structure_id":13695,"section_number":"54.1-2340","catch_line":"Waiver of chapter void","url":"\/54.1-2340\/","token":"54.1\/II\/23.1\/54.1-2340","metadata":false},{"id":77379,"structure_id":13695,"section_number":"54.1-2341","catch_line":"Exemption from levy, garnishment and distress","url":"\/54.1-2341\/","token":"54.1\/II\/23.1\/54.1-2341","metadata":false},{"id":54676,"structure_id":13695,"section_number":"54.1-2342","catch_line":"Penalties","url":"\/54.1-2342\/","token":"54.1\/II\/23.1\/54.1-2342","metadata":false}],"previous_section":{"id":82665,"structure_id":13695,"section_number":"54.1-2323","catch_line":"Financial records required","url":"\/54.1-2323\/","token":"54.1\/II\/23.1\/54.1-2323","metadata":false},"next_section":{"id":78778,"structure_id":13695,"section_number":"54.1-2325","catch_line":"Deposit in preneed trust required upon sale of property or services not to be delivered within 120 days","url":"\/54.1-2325\/","token":"54.1\/II\/23.1\/54.1-2325","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-2324\/","history_text":"

This law was first created in 1998. The record of its establishment is cataloged in chapters 708<\/a> and 721<\/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. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2000, chapter 36<\/a>; in 2004, chapter 247<\/a>; in 2015, chapter 344<\/a>; in 2017, chapters 12<\/a> and 65<\/a>.<\/p>","references":[{"id":68822,"section_number":"54.1-2322","catch_line":"Use of income from perpetual care trust fund; distributions","order_by":null,"url":"\/54.1-2322\/"}],"refers_to":[{"id":69409,"section_number":"2.2-3800","catch_line":"Short title; findings; principles of information practice","order_by":null,"url":"\/2.2-3800\/"},{"id":84608,"section_number":"54.1-2319","catch_line":"Deposit in perpetual care trust fund required upon sale of graves, etc","order_by":null,"url":"\/54.1-2319\/"},{"id":68822,"section_number":"54.1-2322","catch_line":"Use of income from perpetual care trust fund; distributions","order_by":null,"url":"\/54.1-2322\/"}],"permalink":{"id":240329,"object_type":"law","relational_id":77504,"identifier":"54.1-2324","token":"54.1\/II\/23.1\/54.1-2324","url":"\/54.1-2324\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-2324\/","token":"54.1\/II\/23.1\/54.1-2324","dublin_core":{"Title":"Financial report and report of independent certified public accountant required for perpetual care trust funds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-2324","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Within four months after the close of its fiscal year, the cemetery company<\/span> shall report the following information to the Board<\/span>, on forms prescribed by the Board<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The total amount of principal in the perpetual care trust fund<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The securities in which the perpetual care trust fund<\/span> is invested and the amount of cash on hand as of the close of the fiscal year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The income received from the perpetual care trust fund<\/span>, and the sources of such income, during the preceding fiscal year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The method of distribution used for distributions from the perpetual care trust fund<\/span> and, if a total return distribution method was used, a schedule to verify compliance with the requirements of § 54.1-2322<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> An affidavit<\/span> executed by the compliance agent<\/span> that all applicable provisions of this chapter relating to perpetual care trust funds<\/span> have been complied with; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> The total receipts subject to the 10 percent trust requirement; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> All expenditures from the perpetual care trust fund<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> If the trustee is other than a Virginia trust company or trust subsidiary or a federally insured bank or savings institution doing business in the Commonwealth, proof that the required fidelity bond<\/span> has been secured and that it is in effect; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> A separate total of expenses incurred for general care and maintenance, embellishment and administration of its cemeteries. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The cemetery company<\/span> shall (i) engage an independent certified public accountant to apply agreed-upon procedures as specified by the Board<\/span> to the total of all receipts subject to § 54.1-2319<\/a>, in accordance with standards established by the American Institute of Certified Public Accountants or any successor standard authorities, and (ii) provide to the Board<\/span> the independent certified public accountant’s report on the agreed-upon procedures. The information provided by the cemetery company<\/span> shall provide full disclosure of any transactions between the perpetual care trust fund<\/span> and any directors, officers, stockholders, or employees of the cemetery company<\/span>, or relatives of the cemetery company<\/span>’s employees, and shall include a description of the transactions, the parties involved, the dates and amounts of the transactions, and the reasons for the transactions. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The information required to be filed hereunder with the Board<\/span> shall be exempt from the Government Data Collection and Dissemination Practices Act (§ 2.2-3800<\/a> et seq.). <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINANCIAL REPORT AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT REQUIRED\nFOR PERPETUAL CARE TRUST FUNDS (\u00a7 54.1-2324)\n\nA. Within four months after the close of its fiscal year, the cemetery company\nshall report the following information to the Board, on forms prescribed by the\nBoard:\n\n 1. The total amount of principal in the perpetual care trust fund;\n\n 2. The securities in which the perpetual care trust fund is invested and the\n amount of cash on hand as of the close of the fiscal year;\n\n 3. The income received from the perpetual care trust fund, and the sources of\n such income, during the preceding fiscal year;\n\n 4. The method of distribution used for distributions from the perpetual care\n trust fund and, if a total return distribution method was used, a schedule to\n verify compliance with the requirements of § 54.1-2322;\n\n 5. An affidavit executed by the compliance agent that all applicable\n provisions of this chapter relating to perpetual care trust funds have been\n complied with;\n\n 6. The total receipts subject to the 10 percent trust requirement;\n\n 7. All expenditures from the perpetual care trust fund;\n\n 8. If the trustee is other than a Virginia trust company or trust subsidiary\n or a federally insured bank or savings institution doing business in the\n Commonwealth, proof that the required fidelity bond has been secured and that\n it is in effect; and\n\n 9. A separate total of expenses incurred for general care and maintenance,\n embellishment and administration of its cemeteries.\n\nB. The cemetery company shall (i) engage an independent certified public\naccountant to apply agreed-upon procedures as specified by the Board to the\ntotal of all receipts subject to § 54.1-2319, in accordance with standards\nestablished by the American Institute of Certified Public Accountants or any\nsuccessor standard authorities, and (ii) provide to the Board the independent\ncertified public accountant’s report on the agreed-upon procedures. The\ninformation provided by the cemetery company shall provide full disclosure of\nany transactions between the perpetual care trust fund and any directors,\nofficers, stockholders, or employees of the cemetery company, or relatives of\nthe cemetery company’s employees, and shall include a description of the\ntransactions, the parties involved, the dates and amounts of the transactions,\nand the reasons for the transactions.\n\nC. The information required to be filed hereunder with the Board shall be exempt\nfrom the Government Data Collection and Dissemination Practices Act (§\n2.2-3800 et seq.).\n\nHISTORY: 1998, cc. 708, 721; 2000, c. 36; 2004, c. 247; 2015, c. 344; 2017, cc.\n12, 65.","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}}