{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-108.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-108.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-108.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-108.html"}],"law_id":54847,"edition_id":1,"section_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","history":"1999, cc. 503, 527, \u00a7 64.1-57.3; 2009, c. 588; 2012, c. 614.","full_text":"Personal representatives and trustees, whether heretofore or hereafter qualified or appointed, are hereby granted the power to donate a conservation easement as provided in the Virginia Conservation Easement Act (\u00a7 10.1-1009 et seq.) or an open-space easement as provided in the Open-Space Land Act (\u00a7 10.1-1700 et seq.) on any real property of their decedents and settlors, in order to obtain the benefit of the estate tax exclusion allowed under \u00a7 2031(c) of the Internal Revenue Code of 1986, as amended, provided they have the written consent of all of the heirs, beneficiaries, and devisees whose interests are affected thereby. Upon petition of the personal representative or trustee, the circuit court may give consent on behalf of any unborn, unascertained, or incapacitated heirs, beneficiaries, or devisees whose interests are affected thereby after determining that (i) the donation of the conservation easement will not adversely affect such heirs, beneficiaries, or devisees or (ii) it is more likely than not that such heirs, beneficiaries, or devisees would consent if they were before the court and capable of giving consent. A guardian ad litem shall be appointed to represent the interests of any unborn, unascertained, or incapacitated persons.","order_by":null,"text":{"0":{"id":201251,"text":"Personal representatives and trustees, whether heretofore or hereafter qualified or appointed, are hereby granted the power to donate a conservation easement as provided in the Virginia Conservation Easement Act (\u00a7 10.1-1009 et seq.) or an open-space easement as provided in the Open-Space Land Act (\u00a7 10.1-1700 et seq.) on any real property of their decedents and settlors, in order to obtain the benefit of the estate tax exclusion allowed under \u00a7 2031(c) of the Internal Revenue Code of 1986, as amended, provided they have the written consent of all of the heirs, beneficiaries, and devisees whose interests are affected thereby. Upon petition of the personal representative or trustee, the circuit court may give consent on behalf of any unborn, unascertained, or incapacitated heirs, beneficiaries, or devisees whose interests are affected thereby after determining that (i) the donation of the conservation easement will not adversely affect such heirs, beneficiaries, or devisees or (ii) it is more likely than not that such heirs, beneficiaries, or devisees would consent if they were before the court and capable of giving consent. A guardian ad litem shall be appointed to represent the interests of any unborn, unascertained, or incapacitated persons.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-108\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 503<\/a> and 527<\/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 2009, chapter 588<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":[{"id":64435,"section_number":"10.1-1009","catch_line":"Definitions","order_by":null,"url":"\/10.1-1009\/"},{"id":59427,"section_number":"10.1-1700","catch_line":"Definitions","order_by":null,"url":"\/10.1-1700\/"}],"permalink":{"id":272823,"object_type":"law","relational_id":54847,"identifier":"64.2-108","token":"64.2\/I\/1\/2\/64.2-108","url":"\/64.2-108\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-108\/","token":"64.2\/I\/1\/2\/64.2-108","dublin_core":{"Title":"Power granted to personal representatives and trustees to donate conservation or open-space easements","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-108","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Personal representatives<\/span> and trustees<\/span>, whether heretofore or hereafter qualified or appointed, are hereby granted the power to donate a conservation easement as provided in the Virginia Conservation Easement Act (\u00a7 10.1-1009<\/a> et seq.) or an open-space easement as provided in the Open-Space Land Act (\u00a7 10.1-1700<\/a> et seq.) on any real property of their decedents and settlors, in order<\/span> to obtain the benefit of the estate tax exclusion allowed under \u00a7 2031(c) of the Internal Revenue Code of 1986, as amended, provided they have the written consent of all of the heirs, beneficiaries, and devisees whose interests are affected thereby. Upon petition<\/span> of the personal representative<\/span> or trustee<\/span>, the circuit<\/span> court<\/span> may give consent on behalf of any unborn, unascertained, or incapacitated heirs, beneficiaries, or devisees whose interests are affected thereby after determining that (i) the donation of the conservation easement will<\/span> not adversely affect such heirs, beneficiaries, or devisees or (ii) it is more likely than not that such heirs, beneficiaries, or devisees would consent if they were before the court<\/span> and capable of giving consent. A guardian ad litem<\/span> shall be appointed to represent the interests of any unborn, unascertained, or incapacitated persons.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOWER GRANTED TO PERSONAL REPRESENTATIVES AND TRUSTEES TO DONATE CONSERVATION OR\nOPEN-SPACE EASEMENTS (\u00a7 64.2-108)\n\nPersonal representatives and trustees, whether heretofore or hereafter qualified\nor appointed, are hereby granted the power to donate a conservation easement as\nprovided in the Virginia Conservation Easement Act (\u00a7 10.1-1009 et seq.) or an\nopen-space easement as provided in the Open-Space Land Act (\u00a7 10.1-1700 et\nseq.) on any real property of their decedents and settlors, in order to obtain\nthe benefit of the estate tax exclusion allowed under \u00a7 2031(c) of the Internal\nRevenue Code of 1986, as amended, provided they have the written consent of all\nof the heirs, beneficiaries, and devisees whose interests are affected thereby.\nUpon petition of the personal representative or trustee, the circuit court may\ngive consent on behalf of any unborn, unascertained, or incapacitated heirs,\nbeneficiaries, or devisees whose interests are affected thereby after\ndetermining that (i) the donation of the conservation easement will not\nadversely affect such heirs, beneficiaries, or devisees or (ii) it is more\nlikely than not that such heirs, beneficiaries, or devisees would consent if\nthey were before the court and capable of giving consent. A guardian ad litem\nshall be appointed to represent the interests of any unborn, unascertained, or\nincapacitated persons.\n\nHISTORY: 1999, cc. 503, 527, \u00a7 64.1-57.3; 2009, c. 588; 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}}