{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-426.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-426.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-426.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-426.html"}],"law_id":84164,"edition_id":1,"section_id":84164,"structure_id":13982,"section_number":"64.2-426","catch_line":"Testamentary additions to trusts by testator dying on or after July 1, 1994, and before July 1, 1999","history":"Code 1950, \u00a7 64-71.1; 1958, c. 450; 1962, c. 573; 1966, c. 538; 1968, c. 656, \u00a7 64.1-73; 1972, c. 332; 1982, c. 373; 1991, c. 343; 1992, c. 66; 1994, c. 562; 1995, c. 684; 1996, c. 680; 1999, c. 252; 2005, c. 935; 2012, c. 614.","full_text":"A\n\nA devise or bequest, including the exercise of a power of appointment, may be made by a will to the trustees of an inter vivos trust or testamentary trust, whether the trust was established by the testator, by the testator and another, or by some other person if:1\n\nIn the case of an inter vivos trust, the trust is identified in the testator’s will and its terms are set forth in a written instrument, other than a will, executed before or concurrently with the execution of the testator’s will; or2\n\nIn the case of a testamentary trust, the trust is identified in the testator’s will and its terms are set forth in the valid last will of a person who has predeceased the testator and whose will was executed before or concurrently with the execution of the testator’s will.\n\t\t\t\tIn either event, at the time the devise or bequest is to be distributed to the trustees at least one trustee of the trust shall be (i) an individual or (ii) an entity authorized to do a trust business in the Commonwealth. However, prior to distribution of the devise or bequest to the trustees, each nonresident individual or entity shall file with the clerk of the circuit court of the jurisdiction wherein the testator’s will was admitted to probate, a consent in writing that service of process in any action against him as trustee or any other notice with respect to administration of the trust in his charge, may be by service upon the clerk of the court in which he is qualified or upon a resident of the Commonwealth at such address as he may appoint in the written instrument filed with the clerk. Where any nonresident qualifies pursuant to this subsection, bond with surety shall be required in every case unless at least one other trustee is a resident or the court in which the nonresident qualifies waives surety under the provisions of § 64.2-1411.\n\t\t\t\tAn entity not authorized to do a trust business in the Commonwealth at the time the devise or bequest is to be distributed shall not, in any case, be a trustee of such trust.B\n\nThe inter vivos trust may be an unfunded trust, and for the purposes of this section:1\n\nAn inter vivos trust shall be deemed established upon execution of the instrument creating such trust; and2\n\nAn inter vivos trust may contain provisions whereby the amount of corpus to be allocated to any particular portion of the trust will be determined, measured, or affected by the adjusted gross estate of the settlor or testator for federal estate tax purposes, by the amount of the marital deduction allowable to the settlor’s or testator’s estate, by the amount of deductions or credits available to the estate of the settlor or testator for federal estate tax purposes, by the value of such estate for federal estate tax purposes, or by any other method, and that an unfunded trust shall not be deemed to be testamentary for that reason.C\n\nThe devise or bequest shall not be invalid because (i) the trust is amendable or revocable or both by the settlor or any other person, either prior or subsequent to the testator’s death, (ii) the trust instrument or any amendment thereto was not executed in the manner required for wills, or (iii) the trust was amended after the execution of the will or after the death of the testator.D\n\nUnless the testator’s will provides otherwise, the property so devised or bequeathed:1\n\nShall not be deemed held under a testamentary trust of the testator, but shall become a part of the corpus of the trust to which it is given or, if the will so specifies, the property shall become a part of any one or more particular portions of the corpus; and2\n\nShall be administered and disposed of (i) in accordance with the terms of the trust as they appear in writing at the testator’s death, including any amendments thereto made before the death of the testator, regardless of whether made before or after the execution of the testator’s will, or (ii) if the testator expressly specifies in his will, as such terms are amended after the death of the testator.E\n\nIn the event that the settlor or other person having the right to do so revokes or otherwise terminates the trust pursuant to a power to do so reserved in the trust instrument, and such revocation or termination is effected at a date subsequent to the death of a testator who has devised or bequeathed property to such trust, the revocation or termination shall be ineffective as to property devised or bequeathed to such trust by a testator other than the settlor, unless the testator’s will expressly provides to the contrary.F\n\nThe devise or bequest shall not be valid should the entire trust not be operative for any reason at the testator’s death. If the devise or bequest is to augment only one or more portions of the trust, the devise or bequest shall not be valid should the trust not be operative for any reason as to such portion at the testator’s death.G\n\nIn any case in which the devise or bequest to the trustee of a trust fails to take effect by reason of the fact that there is no qualified trustee acting at the time the devise or bequest is to be distributed, or that one or more of the trustees then acting is an entity not authorized to do a trust business in the Commonwealth, the court having jurisdiction with respect to the probate of the will or the administration of the testator’s estate, upon sufficient evidence of the existence of a trust estate for administration, independent of the testator’s estate, and of the validity of the trust established by virtue of such separate written instrument, may determine that the trusts declared by such separate written instrument are the trusts upon which the devise or bequest is made to the same extent and with like effect as if such trust provisions had been extensively incorporated in the testamentary documents, and that such trusts do not fail for want of a qualified trustee to administer the trust estate so devised or bequeathed. The court may then grant such further and ancillary relief as the nature of the case may require, including the appointment of a qualified trustee to perform the trusts with respect to the estate so devised or bequeathed, and granting instruction and guidance to the trustee so appointed in the performance of his duties. Nothing herein shall be deemed to authorize any such trustee to be excused from any obligations of accounting or performance as are required by law of fiduciaries, nor to prevent the transfer of the trust estate to a trustee appointed by or qualified in a court of record in a foreign state in accordance with the provisions of § 64.2-706.H\n\nThis section shall apply to any devise or bequest under the will of a decedent dying on or after July 1, 1994, and before July 1, 1999.","order_by":null,"text":{"0":{"id":301632,"text":"A devise or bequest, including the exercise of a power of appointment, may be made by a will to the trustees of an inter vivos trust or testamentary trust, whether the trust was established by the testator, by the testator and another, or by some other person if:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":301633,"text":"In the case of an inter vivos trust, the trust is identified in the testator’s will and its terms are set forth in a written instrument, other than a will, executed before or concurrently with the execution of the testator’s will; or","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":301634,"text":"In the case of a testamentary trust, the trust is identified in the testator’s will and its terms are set forth in the valid last will of a person who has predeceased the testator and whose will was executed before or concurrently with the execution of the testator’s will.\n\t\t\t\tIn either event, at the time the devise or bequest is to be distributed to the trustees at least one trustee of the trust shall be (i) an individual or (ii) an entity authorized to do a trust business in the Commonwealth. However, prior to distribution of the devise or bequest to the trustees, each nonresident individual or entity shall file with the clerk of the circuit court of the jurisdiction wherein the testator’s will was admitted to probate, a consent in writing that service of process in any action against him as trustee or any other notice with respect to administration of the trust in his charge, may be by service upon the clerk of the court in which he is qualified or upon a resident of the Commonwealth at such address as he may appoint in the written instrument filed with the clerk. Where any nonresident qualifies pursuant to this subsection, bond with surety shall be required in every case unless at least one other trustee is a resident or the court in which the nonresident qualifies waives surety under the provisions of § 64.2-1411.\n\t\t\t\tAn entity not authorized to do a trust business in the Commonwealth at the time the devise or bequest is to be distributed shall not, in any case, be a trustee of such trust.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":301635,"text":"The inter vivos trust may be an unfunded trust, and for the purposes of this section:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"B1"},"4":{"id":301636,"text":"An inter vivos trust shall be deemed established upon execution of the instrument creating such trust; and","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"5":{"id":301637,"text":"An inter vivos trust may contain provisions whereby the amount of corpus to be allocated to any particular portion of the trust will be determined, measured, or affected by the adjusted gross estate of the settlor or testator for federal estate tax purposes, by the amount of the marital deduction allowable to the settlor’s or testator’s estate, by the amount of deductions or credits available to the estate of the settlor or testator for federal estate tax purposes, by the value of such estate for federal estate tax purposes, or by any other method, and that an unfunded trust shall not be deemed to be testamentary for that reason.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"6":{"id":301638,"text":"The devise or bequest shall not be invalid because (i) the trust is amendable or revocable or both by the settlor or any other person, either prior or subsequent to the testator’s death, (ii) the trust instrument or any amendment thereto was not executed in the manner required for wills, or (iii) the trust was amended after the execution of the will or after the death of the testator.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"7":{"id":301639,"text":"Unless the testator’s will provides otherwise, the property so devised or bequeathed:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"8":{"id":301640,"text":"Shall not be deemed held under a testamentary trust of the testator, but shall become a part of the corpus of the trust to which it is given or, if the will so specifies, the property shall become a part of any one or more particular portions of the corpus; and","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"9":{"id":301641,"text":"Shall be administered and disposed of (i) in accordance with the terms of the trust as they appear in writing at the testator’s death, including any amendments thereto made before the death of the testator, regardless of whether made before or after the execution of the testator’s will, or (ii) if the testator expressly specifies in his will, as such terms are amended after the death of the testator.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"E"},"10":{"id":301642,"text":"In the event that the settlor or other person having the right to do so revokes or otherwise terminates the trust pursuant to a power to do so reserved in the trust instrument, and such revocation or termination is effected at a date subsequent to the death of a testator who has devised or bequeathed property to such trust, the revocation or termination shall be ineffective as to property devised or bequeathed to such trust by a testator other than the settlor, unless the testator’s will expressly provides to the contrary.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2","next_prefix":"F"},"11":{"id":301643,"text":"The devise or bequest shall not be valid should the entire trust not be operative for any reason at the testator’s death. If the devise or bequest is to augment only one or more portions of the trust, the devise or bequest shall not be valid should the trust not be operative for any reason as to such portion at the testator’s death.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"12":{"id":301644,"text":"In any case in which the devise or bequest to the trustee of a trust fails to take effect by reason of the fact that there is no qualified trustee acting at the time the devise or bequest is to be distributed, or that one or more of the trustees then acting is an entity not authorized to do a trust business in the Commonwealth, the court having jurisdiction with respect to the probate of the will or the administration of the testator’s estate, upon sufficient evidence of the existence of a trust estate for administration, independent of the testator’s estate, and of the validity of the trust established by virtue of such separate written instrument, may determine that the trusts declared by such separate written instrument are the trusts upon which the devise or bequest is made to the same extent and with like effect as if such trust provisions had been extensively incorporated in the testamentary documents, and that such trusts do not fail for want of a qualified trustee to administer the trust estate so devised or bequeathed. The court may then grant such further and ancillary relief as the nature of the case may require, including the appointment of a qualified trustee to perform the trusts with respect to the estate so devised or bequeathed, and granting instruction and guidance to the trustee so appointed in the performance of his duties. Nothing herein shall be deemed to authorize any such trustee to be excused from any obligations of accounting or performance as are required by law of fiduciaries, nor to prevent the transfer of the trust estate to a trustee appointed by or qualified in a court of record in a foreign state in accordance with the provisions of § 64.2-706.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"13":{"id":301645,"text":"This section shall apply to any devise or bequest under the will of a decedent dying on or after July 1, 1994, and before July 1, 1999.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"ancestry":[{"id":13982,"edition_id":1,"name":"Construction and Effect","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13480,"metadata":{},"date_created":"2026-06-26 03:46:30","date_modified":"2026-06-26 03:46:30","permalink":{"id":273187,"object_type":"structure","relational_id":13982,"identifier":"3","token":"64.2\/II\/4\/3","url":"\/64.2\/II\/4\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13480,"edition_id":1,"name":"Wills","identifier":"4","label":"chapter","depth":3,"order_by":1,"parent_id":12863,"metadata":{},"date_created":"2026-06-26 03:44:58","date_modified":"2026-06-26 03:44:58","permalink":{"id":273121,"object_type":"structure","relational_id":13480,"identifier":"4","token":"64.2\/II\/4","url":"\/64.2\/II\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12863,"edition_id":1,"name":"Wills and Decedents' Estates","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12723,"metadata":{},"date_created":"2026-06-26 03:43:57","date_modified":"2026-06-26 03:43:57","permalink":{"id":272911,"object_type":"structure","relational_id":12863,"identifier":"II","token":"64.2\/II","url":"\/64.2\/II\/","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":85398,"structure_id":13982,"section_number":"64.2-414","catch_line":"When wills deemed to speak","url":"\/64.2-414\/","token":"64.2\/II\/4\/3\/64.2-414","metadata":false},{"id":58131,"structure_id":13982,"section_number":"64.2-415","catch_line":"How certain trust provisions, bequests, and devises to be construed; nonademption in certain cases","url":"\/64.2-415\/","token":"64.2\/II\/4\/3\/64.2-415","metadata":false},{"id":86984,"structure_id":13982,"section_number":"64.2-416","catch_line":"Devises, bequests, and distributions that fail; how to pass","url":"\/64.2-416\/","token":"64.2\/II\/4\/3\/64.2-416","metadata":false},{"id":55847,"structure_id":13982,"section_number":"64.2-417","catch_line":"When advancement deemed satisfaction of devise or bequest","url":"\/64.2-417\/","token":"64.2\/II\/4\/3\/64.2-417","metadata":false},{"id":74157,"structure_id":13982,"section_number":"64.2-418","catch_line":"When children or descendants of beneficiary to take estate or trust","url":"\/64.2-418\/","token":"64.2\/II\/4\/3\/64.2-418","metadata":false},{"id":70792,"structure_id":13982,"section_number":"64.2-419","catch_line":"Provision for omitted children when no child living when will made","url":"\/64.2-419\/","token":"64.2\/II\/4\/3\/64.2-419","metadata":false},{"id":75501,"structure_id":13982,"section_number":"64.2-420","catch_line":"Provision for omitted children when child living when will made","url":"\/64.2-420\/","token":"64.2\/II\/4\/3\/64.2-420","metadata":false},{"id":83280,"structure_id":13982,"section_number":"64.2-421","catch_line":"Construction of certain conditions of spouse's survivorship","url":"\/64.2-421\/","token":"64.2\/II\/4\/3\/64.2-421","metadata":false},{"id":62646,"structure_id":13982,"section_number":"64.2-422","catch_line":"When omitted spouse to take intestate portion","url":"\/64.2-422\/","token":"64.2\/II\/4\/3\/64.2-422","metadata":false},{"id":67334,"structure_id":13982,"section_number":"64.2-423","catch_line":"Repealed","url":"\/64.2-423\/","token":"64.2\/II\/4\/3\/64.2-423","metadata":false},{"id":76920,"structure_id":13982,"section_number":"64.2-424","catch_line":"When direction to purchase annuity binding on legatee","url":"\/64.2-424\/","token":"64.2\/II\/4\/3\/64.2-424","metadata":false},{"id":73956,"structure_id":13982,"section_number":"64.2-425","catch_line":"Interest on pecuniary legacies","url":"\/64.2-425\/","token":"64.2\/II\/4\/3\/64.2-425","metadata":false},{"id":84164,"structure_id":13982,"section_number":"64.2-426","catch_line":"Testamentary additions to trusts by testator dying on or after July 1, 1994, and before July 1, 1999","url":"\/64.2-426\/","token":"64.2\/II\/4\/3\/64.2-426","metadata":false},{"id":60372,"structure_id":13982,"section_number":"64.2-427","catch_line":"Testamentary additions to trusts by testator dying after June 30, 1999","url":"\/64.2-427\/","token":"64.2\/II\/4\/3\/64.2-427","metadata":false},{"id":59987,"structure_id":13982,"section_number":"64.2-428","catch_line":"Distribution of assets by fiduciaries in satisfaction of pecuniary bequests or transfers in trust of pecuniary amount","url":"\/64.2-428\/","token":"64.2\/II\/4\/3\/64.2-428","metadata":false},{"id":67586,"structure_id":13982,"section_number":"64.2-429","catch_line":"Construction of trust provisions otherwise eligible for the election permitted under \u00a7 2056(b)(7) of the Internal Revenue Code","url":"\/64.2-429\/","token":"64.2\/II\/4\/3\/64.2-429","metadata":false},{"id":84317,"structure_id":13982,"section_number":"64.2-430","catch_line":"Certain marital deduction formula clauses to be construed to refer to federal marital deduction allowable if decedent had died on December 31, 1981","url":"\/64.2-430\/","token":"64.2\/II\/4\/3\/64.2-430","metadata":false},{"id":55054,"structure_id":13982,"section_number":"64.2-431","catch_line":"Certain powers of appointment construed to refer to federal gift tax exclusion in effect on date of execution","url":"\/64.2-431\/","token":"64.2\/II\/4\/3\/64.2-431","metadata":false},{"id":57514,"structure_id":13982,"section_number":"64.2-432","catch_line":"Certain formula clauses to be construed to refer to federal estate and generation-skipping transfer tax laws applicable to estates of decedents dying after December 31, 2009, and before January 1, 2011","url":"\/64.2-432\/","token":"64.2\/II\/4\/3\/64.2-432","metadata":false}],"previous_section":{"id":73956,"structure_id":13982,"section_number":"64.2-425","catch_line":"Interest on pecuniary legacies","url":"\/64.2-425\/","token":"64.2\/II\/4\/3\/64.2-425","metadata":false},"next_section":{"id":60372,"structure_id":13982,"section_number":"64.2-427","catch_line":"Testamentary additions to trusts by testator dying after June 30, 1999","url":"\/64.2-427\/","token":"64.2\/II\/4\/3\/64.2-427","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-426\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1958, chapter 450; in 1962, chapter 573; in 1966, chapter 538; in 1968, chapter 656; in 1972, chapter 332; in 1982, chapter 373; in 1991, chapter 343; in 1992, chapter 66; in 1994, chapter 562<\/a>; in 1995, chapter 684<\/a>; in 1996, chapter 680<\/a>; in 1999, chapter 252<\/a>; in 2005, chapter 935<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":[{"id":73527,"section_number":"64.2-1411","catch_line":"When fiduciary may qualify without security; requirements for issuance of certificates of qualification; payments","order_by":null,"url":"\/64.2-1411\/"}],"permalink":{"id":273237,"object_type":"law","relational_id":84164,"identifier":"64.2-426","token":"64.2\/II\/4\/3\/64.2-426","url":"\/64.2-426\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-426\/","token":"64.2\/II\/4\/3\/64.2-426","dublin_core":{"Title":"Testamentary additions to trusts by testator dying on or after July 1, 1994, and before July 1, 1999","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-426","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A devise or bequest, including the exercise of a power of appointment, may be made by a will<\/span> to the trustees<\/span> of an inter vivos trust or testamentary trust, whether the trust was established by the testator, by the testator and another, or by some other person if: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> In the case of an inter vivos trust, the trust is identified in the testator’s will<\/span> and its terms are set forth in a written instrument, other than a will<\/span>, executed before or concurrently with the execution of the testator’s will<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In the case of a testamentary trust, the trust is identified in the testator’s will<\/span> and its terms are set forth in the valid last will<\/span> of a person who has predeceased the testator and whose will<\/span> was executed before or concurrently with the execution of the testator’s will<\/span>.\n\t\t\t\tIn either event, at the time the devise or bequest is to be distributed to the trustees<\/span> at least one trustee<\/span> of the trust shall be (i) an individual or (ii) an entity authorized to do a trust business in the Commonwealth. However, prior to distribution of the devise or bequest to the trustees<\/span>, each nonresident individual or entity shall file with the clerk of the circuit<\/span> court<\/span> of the jurisdiction<\/span> wherein the testator’s will<\/span> was admitted to probate, a consent in writing that service of process<\/span> in any action against him as trustee<\/span> or any other notice with respect to administration of the trust in his charge, may be by service upon the clerk of the court<\/span> in which he is qualified or upon a resident of the Commonwealth at such address as he may appoint in the written instrument filed with the clerk. Where any nonresident qualifies pursuant to this subsection, bond<\/span> with surety<\/span> shall be required in every case unless at least one other trustee<\/span> is a resident or the court<\/span> in which the nonresident qualifies waives<\/span> surety<\/span> under the provisions of § 64.2-1411<\/a>.\n\t\t\t\tAn entity not authorized to do a trust business in the Commonwealth at the time the devise or bequest is to be distributed shall not, in any case, be a trustee<\/span> of such trust. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The inter vivos trust may be an unfunded trust, and for the purposes of this section: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> An inter vivos trust shall be deemed established upon execution of the instrument creating such trust; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An inter vivos trust may contain provisions whereby the amount of corpus to be allocated to any particular portion of the trust will<\/span> be determined, measured, or affected by the adjusted gross estate of the settlor or testator for federal estate tax purposes, by the amount of the marital deduction allowable to the settlor’s or testator’s estate, by the amount of deductions or credits available to the estate of the settlor or testator for federal estate tax purposes, by the value<\/span> of such estate for federal estate tax purposes, or by any other method, and that an unfunded trust shall not be deemed to be testamentary for that reason. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The devise or bequest shall not be invalid because (i) the trust is amendable or revocable or both by the settlor or any other person, either prior or subsequent to the testator’s death, (ii) the trust instrument or any amendment thereto was not executed in the manner required for wills<\/span>, or (iii) the trust was amended after the execution of the will<\/span> or after the death of the testator. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Unless the testator’s will<\/span> provides otherwise, the property so devised or bequeathed: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Shall not be deemed held under a testamentary trust of the testator, but shall become a part of the corpus of the trust to which it is given or, if the will<\/span> so specifies, the property shall become a part of any one or more particular portions of the corpus; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Shall be administered and disposed of (i) in accordance with the terms of the trust as they appear in writing at the testator’s death, including any amendments thereto made before the death of the testator, regardless of whether made before or after the execution of the testator’s will<\/span>, or (ii) if the testator expressly specifies in his will<\/span>, as such terms are amended after the death of the testator. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In the event that the settlor or other person having the right to do so revokes or otherwise terminates the trust pursuant to a power to do so reserved in the trust instrument, and such revocation<\/span> or termination is effected at a date subsequent to the death of a testator who has devised or bequeathed property to such trust, the revocation<\/span> or termination shall be ineffective as to property devised or bequeathed to such trust by a testator other than the settlor, unless the testator’s will<\/span> expressly provides to the contrary. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The devise or bequest shall not be valid should the entire trust not be operative for any reason at the testator’s death. If the devise or bequest is to augment only one or more portions of the trust, the devise or bequest shall not be valid should the trust not be operative for any reason as to such portion at the testator’s death. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> In any case in which the devise or bequest to the trustee<\/span> of a trust fails to take effect by reason of the fact<\/span> that there is no qualified trustee<\/span> acting at the time the devise or bequest is to be distributed, or that one or more of the trustees<\/span> then acting is an entity not authorized to do a trust business in the Commonwealth, the court<\/span> having jurisdiction<\/span> with respect to the probate of the will<\/span> or the administration of the testator’s estate, upon sufficient evidence<\/span> of the existence of a trust estate for administration, independent of the testator’s estate, and of the validity of the trust established by virtue of such separate written instrument, may determine that the trusts declared by such separate written instrument are the trusts upon which the devise or bequest is made to the same extent and with like effect as if such trust provisions had been extensively incorporated in the testamentary documents, and that such trusts do not fail for want of a qualified trustee<\/span> to administer the trust estate so devised or bequeathed. The court<\/span> may then grant such further and ancillary relief as the nature of the case may require, including the appointment of a qualified trustee<\/span> to perform the trusts with respect to the estate so devised or bequeathed, and granting instruction and guidance to the trustee<\/span> so appointed in the performance of his duties. Nothing herein shall be deemed to authorize any such trustee<\/span> to be excused from any obligations of accounting or performance as are required by law<\/span> of fiduciaries, nor to prevent the transfer of the trust estate to a trustee<\/span> appointed by or qualified in a court<\/span> of record in a foreign state in accordance with the provisions of § 64.2-706<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> This section shall apply to any devise or bequest under the will<\/span> of a decedent dying on or after July 1, 1994, and before July 1, 1999. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTESTAMENTARY ADDITIONS TO TRUSTS BY TESTATOR DYING ON OR AFTER JULY 1, 1994, AND\nBEFORE JULY 1, 1999 (\u00a7 64.2-426)\n\nA. A devise or bequest, including the exercise of a power of appointment, may be\nmade by a will to the trustees of an inter vivos trust or testamentary trust,\nwhether the trust was established by the testator, by the testator and another,\nor by some other person if:\n\n 1. In the case of an inter vivos trust, the trust is identified in the\n testator’s will and its terms are set forth in a written instrument,\n other than a will, executed before or concurrently with the execution of the\n testator’s will; or\n\n 2. In the case of a testamentary trust, the trust is identified in the\n testator’s will and its terms are set forth in the valid last will of a\n person who has predeceased the testator and whose will was executed before or\n concurrently with the execution of the testator’s will.\n \t\t\t\tIn either event, at the time the devise or bequest is to be distributed to\n the trustees at least one trustee of the trust shall be (i) an individual or\n (ii) an entity authorized to do a trust business in the Commonwealth. However,\n prior to distribution of the devise or bequest to the trustees, each\n nonresident individual or entity shall file with the clerk of the circuit\n court of the jurisdiction wherein the testator’s will was admitted to\n probate, a consent in writing that service of process in any action against\n him as trustee or any other notice with respect to administration of the trust\n in his charge, may be by service upon the clerk of the court in which he is\n qualified or upon a resident of the Commonwealth at such address as he may\n appoint in the written instrument filed with the clerk. Where any nonresident\n qualifies pursuant to this subsection, bond with surety shall be required in\n every case unless at least one other trustee is a resident or the court in\n which the nonresident qualifies waives surety under the provisions of §\n 64.2-1411.\n \t\t\t\tAn entity not authorized to do a trust business in the Commonwealth at the\n time the devise or bequest is to be distributed shall not, in any case, be a\n trustee of such trust.\n\nB. The inter vivos trust may be an unfunded trust, and for the purposes of this\nsection:\n\n 1. An inter vivos trust shall be deemed established upon execution of the\n instrument creating such trust; and\n\n 2. An inter vivos trust may contain provisions whereby the amount of corpus to\n be allocated to any particular portion of the trust will be determined,\n measured, or affected by the adjusted gross estate of the settlor or testator\n for federal estate tax purposes, by the amount of the marital deduction\n allowable to the settlor’s or testator’s estate, by the amount of\n deductions or credits available to the estate of the settlor or testator for\n federal estate tax purposes, by the value of such estate for federal estate\n tax purposes, or by any other method, and that an unfunded trust shall not be\n deemed to be testamentary for that reason.\n\nC. The devise or bequest shall not be invalid because (i) the trust is amendable\nor revocable or both by the settlor or any other person, either prior or\nsubsequent to the testator’s death, (ii) the trust instrument or any\namendment thereto was not executed in the manner required for wills, or (iii)\nthe trust was amended after the execution of the will or after the death of the\ntestator.\n\nD. Unless the testator’s will provides otherwise, the property so devised\nor bequeathed:\n\n 1. Shall not be deemed held under a testamentary trust of the testator, but\n shall become a part of the corpus of the trust to which it is given or, if the\n will so specifies, the property shall become a part of any one or more\n particular portions of the corpus; and\n\n 2. Shall be administered and disposed of (i) in accordance with the terms of\n the trust as they appear in writing at the testator’s death, including\n any amendments thereto made before the death of the testator, regardless of\n whether made before or after the execution of the testator’s will, or\n (ii) if the testator expressly specifies in his will, as such terms are\n amended after the death of the testator.\n\nE. In the event that the settlor or other person having the right to do so\nrevokes or otherwise terminates the trust pursuant to a power to do so reserved\nin the trust instrument, and such revocation or termination is effected at a\ndate subsequent to the death of a testator who has devised or bequeathed\nproperty to such trust, the revocation or termination shall be ineffective as to\nproperty devised or bequeathed to such trust by a testator other than the\nsettlor, unless the testator’s will expressly provides to the contrary.\n\nF. The devise or bequest shall not be valid should the entire trust not be\noperative for any reason at the testator’s death. If the devise or bequest\nis to augment only one or more portions of the trust, the devise or bequest\nshall not be valid should the trust not be operative for any reason as to such\nportion at the testator’s death.\n\nG. In any case in which the devise or bequest to the trustee of a trust fails to\ntake effect by reason of the fact that there is no qualified trustee acting at\nthe time the devise or bequest is to be distributed, or that one or more of the\ntrustees then acting is an entity not authorized to do a trust business in the\nCommonwealth, the court having jurisdiction with respect to the probate of the\nwill or the administration of the testator’s estate, upon sufficient\nevidence of the existence of a trust estate for administration, independent of\nthe testator’s estate, and of the validity of the trust established by\nvirtue of such separate written instrument, may determine that the trusts\ndeclared by such separate written instrument are the trusts upon which the\ndevise or bequest is made to the same extent and with like effect as if such\ntrust provisions had been extensively incorporated in the testamentary\ndocuments, and that such trusts do not fail for want of a qualified trustee to\nadminister the trust estate so devised or bequeathed. The court may then grant\nsuch further and ancillary relief as the nature of the case may require,\nincluding the appointment of a qualified trustee to perform the trusts with\nrespect to the estate so devised or bequeathed, and granting instruction and\nguidance to the trustee so appointed in the performance of his duties. Nothing\nherein shall be deemed to authorize any such trustee to be excused from any\nobligations of accounting or performance as are required by law of fiduciaries,\nnor to prevent the transfer of the trust estate to a trustee appointed by or\nqualified in a court of record in a foreign state in accordance with the\nprovisions of § 64.2-706.\n\nH. This section shall apply to any devise or bequest under the will of a\ndecedent dying on or after July 1, 1994, and before July 1, 1999.\n\nHISTORY: Code 1950, \u00a7 64-71.1; 1958, c. 450; 1962, c. 573; 1966, c. 538; 1968,\nc. 656, \u00a7 64.1-73; 1972, c. 332; 1982, c. 373; 1991, c. 343; 1992, c. 66; 1994,\nc. 562; 1995, c. 684; 1996, c. 680; 1999, c. 252; 2005, c. 935; 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}}