{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-104.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-104.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-104.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-104.html"}],"law_id":60761,"edition_id":1,"section_id":60761,"structure_id":13833,"section_number":"64.2-104","catch_line":"Incorporation by reference into a will, power of attorney, or trust instrument","history":"2001, c. 369, \u00a7 64.1-45.2; 2002, c. 119; 2012, c. 614.","full_text":"A\n\nThe following original documents may be incorporated by reference into a will, power of attorney, or trust instrument:1\n\nA letter or memorandum to the fiduciary or agent as to the interpretation of discretionary powers of distribution where the will, power of attorney, or trust instrument grants the fiduciary or agent the power to make distributions to beneficiaries in the discretion of the fiduciary or agent; and2\n\nA letter or memorandum stating the views or directions of the maker of the will, power of attorney, or trust instrument as to the exercise of discretion by the fiduciary or agent in making health care decisions for the maker.B\n\nNo provision in the original document sought to be incorporated by reference under this section is enforceable if it contradicts or is inconsistent with a provision of the incorporating will, power of attorney, or trust instrument, including if it alters the possession or enjoyment of trust property or the income therefrom as directed in the trust instrument.C\n\nThis section shall not prevent the incorporation by reference of any writing into any other writing that would otherwise be effective under § 64.2-400 or under any other law of incorporation by reference.D\n\nThe maker shall sign and have notarized the documents referenced in subsection A and may prepare the documents before or after the execution of the will, power of attorney, or trust instrument.","order_by":null,"text":{"0":{"id":222134,"text":"The following original documents may be incorporated by reference into a will, power of attorney, or trust instrument:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":222135,"text":"A letter or memorandum to the fiduciary or agent as to the interpretation of discretionary powers of distribution where the will, power of attorney, or trust instrument grants the fiduciary or agent the power to make distributions to beneficiaries in the discretion of the fiduciary or agent; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":222136,"text":"A letter or memorandum stating the views or directions of the maker of the will, power of attorney, or trust instrument as to the exercise of discretion by the fiduciary or agent in making health care decisions for the maker.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":222137,"text":"No provision in the original document sought to be incorporated by reference under this section is enforceable if it contradicts or is inconsistent with a provision of the incorporating will, power of attorney, or trust instrument, including if it alters the possession or enjoyment of trust property or the income therefrom as directed in the trust instrument.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":222138,"text":"This section shall not prevent the incorporation by reference of any writing into any other writing that would otherwise be effective under § 64.2-400 or under any other law of incorporation by reference.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":222139,"text":"The maker shall sign and have notarized the documents referenced in subsection A and may prepare the documents before or after the execution of the will, power of attorney, or trust instrument.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13833,"edition_id":1,"name":"General Provisions","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13832,"metadata":{},"date_created":"2026-06-26 03:46:01","date_modified":"2026-06-26 03:46:01","permalink":{"id":272797,"object_type":"structure","relational_id":13833,"identifier":"2","token":"64.2\/I\/1\/2","url":"\/64.2\/I\/1\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13832,"edition_id":1,"name":"Definitions and General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13831,"metadata":{},"date_created":"2026-06-26 03:46:01","date_modified":"2026-06-26 03:46:01","permalink":{"id":272785,"object_type":"structure","relational_id":13832,"identifier":"1","token":"64.2\/I\/1","url":"\/64.2\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13831,"edition_id":1,"name":"General Provisions","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:46:01","date_modified":"2026-06-26 03:46:01","permalink":{"id":272783,"object_type":"structure","relational_id":13831,"identifier":"I","token":"64.2\/I","url":"\/64.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12723,"edition_id":1,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":272781,"object_type":"structure","relational_id":12723,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65069,"structure_id":13833,"section_number":"64.2-102","catch_line":"Meaning of child and related terms","url":"\/64.2-102\/","token":"64.2\/I\/1\/2\/64.2-102","metadata":false},{"id":78624,"structure_id":13833,"section_number":"64.2-103","catch_line":"Evidence of paternity","url":"\/64.2-103\/","token":"64.2\/I\/1\/2\/64.2-103","metadata":false},{"id":60761,"structure_id":13833,"section_number":"64.2-104","catch_line":"Incorporation by reference into a will, power of attorney, or trust instrument","url":"\/64.2-104\/","token":"64.2\/I\/1\/2\/64.2-104","metadata":false},{"id":79409,"structure_id":13833,"section_number":"64.2-105","catch_line":"Incorporation by reference of certain powers of fiduciaries into will or trust instrument","url":"\/64.2-105\/","token":"64.2\/I\/1\/2\/64.2-105","metadata":false},{"id":84209,"structure_id":13833,"section_number":"64.2-106","catch_line":"Grant of certain powers to personal representative or trustee by circuit court","url":"\/64.2-106\/","token":"64.2\/I\/1\/2\/64.2-106","metadata":false},{"id":76237,"structure_id":13833,"section_number":"64.2-107","catch_line":"Power granted to personal representatives to make election regarding marital deduction as to certain qualifying terminable interest property; binding effect of election","url":"\/64.2-107\/","token":"64.2\/I\/1\/2\/64.2-107","metadata":false},{"id":54847,"structure_id":13833,"section_number":"64.2-108","catch_line":"Power granted to personal representatives and trustees to donate conservation or open-space easements","url":"\/64.2-108\/","token":"64.2\/I\/1\/2\/64.2-108","metadata":false},{"id":62577,"structure_id":13833,"section_number":"64.2-108.1","catch_line":"References to former sections, articles, or chapters","url":"\/64.2-108.1\/","token":"64.2\/I\/1\/2\/64.2-108.1","metadata":false},{"id":71725,"structure_id":13833,"section_number":"64.2-108.2","catch_line":"Provision in certain trust void","url":"\/64.2-108.2\/","token":"64.2\/I\/1\/2\/64.2-108.2","metadata":false}],"previous_section":{"id":78624,"structure_id":13833,"section_number":"64.2-103","catch_line":"Evidence of paternity","url":"\/64.2-103\/","token":"64.2\/I\/1\/2\/64.2-103","metadata":false},"next_section":{"id":79409,"structure_id":13833,"section_number":"64.2-105","catch_line":"Incorporation by reference of certain powers of fiduciaries into will or trust instrument","url":"\/64.2-105\/","token":"64.2\/I\/1\/2\/64.2-105","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-104\/","history_text":"

This law was first created in 2001. The record of its establishment is cataloged in chapter 369<\/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 2 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 2002, chapter 119<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":[{"id":84900,"section_number":"64.2-400","catch_line":"Separate writing identifying recipients of tangible personal property; liability for distribution; action to recover property","order_by":null,"url":"\/64.2-400\/"}],"permalink":{"id":272807,"object_type":"law","relational_id":60761,"identifier":"64.2-104","token":"64.2\/I\/1\/2\/64.2-104","url":"\/64.2-104\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-104\/","token":"64.2\/I\/1\/2\/64.2-104","dublin_core":{"Title":"Incorporation by reference into a will, power of attorney, or trust instrument","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-104","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The following original documents may be incorporated by reference into a will<\/span>, power of attorney<\/span>, or trust instrument: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A letter or memorandum<\/span> to the fiduciary<\/span> or agent as to the interpretation of discretionary powers of distribution where the will<\/span>, power of attorney<\/span>, or trust instrument grants the fiduciary<\/span> or agent the power to make distributions to beneficiaries in the discretion of the fiduciary<\/span> or agent; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A letter or memorandum<\/span> stating the views or directions of the maker of the will<\/span>, power of attorney<\/span>, or trust instrument as to the exercise of discretion by the fiduciary<\/span> or agent in making health care decisions for the maker. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> No provision in the original document sought to be incorporated by reference under this section is enforceable if it contradicts or is inconsistent with a provision of the incorporating will<\/span>, power of attorney<\/span>, or trust instrument, including if it alters the possession<\/span> or enjoyment of trust property or the income therefrom as directed in the trust instrument. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> This section shall not prevent the incorporation by reference of any writing into any other writing that would otherwise be effective under § 64.2-400<\/a> or under any other law<\/span> of incorporation by reference. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The maker shall sign and have notarized the documents referenced in subsection A and may prepare the documents before or after the execution of the will<\/span>, power of attorney<\/span>, or trust instrument. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINCORPORATION BY REFERENCE INTO A WILL, POWER OF ATTORNEY, OR TRUST INSTRUMENT\n(\u00a7 64.2-104)\n\nA. The following original documents may be incorporated by reference into a\nwill, power of attorney, or trust instrument:\n\n 1. A letter or memorandum to the fiduciary or agent as to the interpretation\n of discretionary powers of distribution where the will, power of attorney, or\n trust instrument grants the fiduciary or agent the power to make distributions\n to beneficiaries in the discretion of the fiduciary or agent; and\n\n 2. A letter or memorandum stating the views or directions of the maker of the\n will, power of attorney, or trust instrument as to the exercise of discretion\n by the fiduciary or agent in making health care decisions for the maker.\n\nB. No provision in the original document sought to be incorporated by reference\nunder this section is enforceable if it contradicts or is inconsistent with a\nprovision of the incorporating will, power of attorney, or trust instrument,\nincluding if it alters the possession or enjoyment of trust property or the\nincome therefrom as directed in the trust instrument.\n\nC. This section shall not prevent the incorporation by reference of any writing\ninto any other writing that would otherwise be effective under § 64.2-400\nor under any other law of incorporation by reference.\n\nD. The maker shall sign and have notarized the documents referenced in\nsubsection A and may prepare the documents before or after the execution of the\nwill, power of attorney, or trust instrument.\n\nHISTORY: 2001, c. 369, \u00a7 64.1-45.2; 2002, c. 119; 2012, c. 614.","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}}