{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/64.2-430.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/64.2-430.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/64.2-430.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/64.2-430.html"}],"law_id":84317,"edition_id":1,"section_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","history":"1982, c. 622, \u00a7 64.1-62.1; 1983, c. 512; 1987, c. 504; 2012, c. 614.","full_text":"A\n\nIf property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law, then such formula provision shall be construed as referring to the maximum amount of property eligible for the marital deduction as was allowable under the Internal Revenue Code as if the decedent had died on December 31, 1981, unless the court shall find that the decedent intended to refer to the maximum marital deduction of the Internal Revenue Code in effect at the time of his death, provided that such will or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer specifically to an unlimited marital deduction or an amount qualifying for such deduction, or to otherwise manifest an intent to have the estate qualify for the unlimited marital deduction.B\n\nIf property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law, but no more than will reduce such federal estate tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, then such provision reducing such bequest to such amount necessary to reduce the federal tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, shall be construed as referring to a computation done as of December 31, 1981, that would have reduced the federal estate tax to zero if the decedent had died on December 31, 1981, unless the court shall find that the decedent intended the computation to be made as of the date of death, provided that such will or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer to the federal estate tax on a date later than September 12, 1981.C\n\nThe proceeding to determine whether the decedent intended that the computation under subsection A or B be made as of the date of death, rather than the earlier 1981 date, shall be filed within 12 months following the death of the testator or grantor. It may be filed by the personal representative or any affected beneficiary under the will or other instrument.","order_by":null,"text":{"0":{"id":302237,"text":"If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law, then such formula provision shall be construed as referring to the maximum amount of property eligible for the marital deduction as was allowable under the Internal Revenue Code as if the decedent had died on December 31, 1981, unless the court shall find that the decedent intended to refer to the maximum marital deduction of the Internal Revenue Code in effect at the time of his death, provided that such will or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer specifically to an unlimited marital deduction or an amount qualifying for such deduction, or to otherwise manifest an intent to have the estate qualify for the unlimited marital deduction.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":302238,"text":"If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law, but no more than will reduce such federal estate tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, then such provision reducing such bequest to such amount necessary to reduce the federal tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, shall be construed as referring to a computation done as of December 31, 1981, that would have reduced the federal estate tax to zero if the decedent had died on December 31, 1981, unless the court shall find that the decedent intended the computation to be made as of the date of death, provided that such will or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer to the federal estate tax on a date later than September 12, 1981.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":302239,"text":"The proceeding to determine whether the decedent intended that the computation under subsection A or B be made as of the date of death, rather than the earlier 1981 date, shall be filed within 12 months following the death of the testator or grantor. It may be filed by the personal representative or any affected beneficiary under the will or other instrument.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-430\/","history_text":"

This law was first created in 1982. The record of its establishment is cataloged in chapter 622 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. Unfortunately, the 1982 \u201cActs\u201d aren\u2019t available online. It has been modified 3 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 1983, chapter 512; in 1987, chapter 504; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":273253,"object_type":"law","relational_id":84317,"identifier":"64.2-430","token":"64.2\/II\/4\/3\/64.2-430","url":"\/64.2-430\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/64.2-430\/","token":"64.2\/II\/4\/3\/64.2-430","dublin_core":{"Title":"Certain marital deduction formula clauses to be construed to refer to federal marital deduction allowable if decedent had died on December 31, 1981","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-430","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will<\/span> executed before September 12, 1981, or a trust created before September 12, 1981, and such will<\/span> or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law<\/span>, then such formula provision shall be construed as referring to the maximum amount of property eligible for the marital deduction as was allowable under the Internal Revenue Code as if the decedent had died on December 31, 1981, unless the court<\/span> shall find that the decedent intended to refer to the maximum marital deduction of the Internal Revenue Code in effect at the time of his death, provided that such will<\/span> or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer specifically to an unlimited marital deduction or an amount qualifying for such deduction, or to otherwise manifest an intent<\/span> to have the estate qualify for the unlimited marital deduction. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will<\/span> executed before September 12, 1981, or a trust created before September 12, 1981, and such will<\/span> or trust contains a formula providing that the spouse of the decedent is to receive the maximum amount of property qualifying for the marital deduction allowable under federal law<\/span>, but no more than will<\/span> reduce such federal estate tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, then such provision reducing such bequest to such amount necessary to reduce the federal tax to zero or any other pecuniary or fractional share of property determined with reference to the marital deduction, shall be construed as referring to a computation done as of December 31, 1981, that would have reduced the federal estate tax to zero if the decedent had died on December 31, 1981, unless the court<\/span> shall find that the decedent intended the computation to be made as of the date of death, provided that such will<\/span> or trust is not amended on or after September 12, 1981, and before the death of the decedent to refer to the federal estate tax on a date later than September 12, 1981. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The proceeding to determine whether the decedent intended that the computation under subsection A or B be made as of the date of death, rather than the earlier 1981 date, shall be filed within 12 months following the death of the testator or grantor. It may be filed by the personal representative<\/span> or any affected beneficiary under the will<\/span> or other instrument. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN MARITAL DEDUCTION FORMULA CLAUSES TO BE CONSTRUED TO REFER TO FEDERAL\nMARITAL DEDUCTION ALLOWABLE IF DECEDENT HAD DIED ON DECEMBER 31, 1981 (\u00a7\n64.2-430)\n\nA. If property passes from the decedent or is acquired from the decedent by\nreason of the decedent’s death under a will executed before September 12,\n1981, or a trust created before September 12, 1981, and such will or trust\ncontains a formula providing that the spouse of the decedent is to receive the\nmaximum amount of property qualifying for the marital deduction allowable under\nfederal law, then such formula provision shall be construed as referring to the\nmaximum amount of property eligible for the marital deduction as was allowable\nunder the Internal Revenue Code as if the decedent had died on December 31,\n1981, unless the court shall find that the decedent intended to refer to the\nmaximum marital deduction of the Internal Revenue Code in effect at the time of\nhis death, provided that such will or trust is not amended on or after September\n12, 1981, and before the death of the decedent to refer specifically to an\nunlimited marital deduction or an amount qualifying for such deduction, or to\notherwise manifest an intent to have the estate qualify for the unlimited\nmarital deduction.\n\nB. If property passes from the decedent or is acquired from the decedent by\nreason of the decedent’s death under a will executed before September 12,\n1981, or a trust created before September 12, 1981, and such will or trust\ncontains a formula providing that the spouse of the decedent is to receive the\nmaximum amount of property qualifying for the marital deduction allowable under\nfederal law, but no more than will reduce such federal estate tax to zero or any\nother pecuniary or fractional share of property determined with reference to the\nmarital deduction, then such provision reducing such bequest to such amount\nnecessary to reduce the federal tax to zero or any other pecuniary or fractional\nshare of property determined with reference to the marital deduction, shall be\nconstrued as referring to a computation done as of December 31, 1981, that would\nhave reduced the federal estate tax to zero if the decedent had died on December\n31, 1981, unless the court shall find that the decedent intended the computation\nto be made as of the date of death, provided that such will or trust is not\namended on or after September 12, 1981, and before the death of the decedent to\nrefer to the federal estate tax on a date later than September 12, 1981.\n\nC. The proceeding to determine whether the decedent intended that the\ncomputation under subsection A or B be made as of the date of death, rather than\nthe earlier 1981 date, shall be filed within 12 months following the death of\nthe testator or grantor. It may be filed by the personal representative or any\naffected beneficiary under the will or other instrument.\n\nHISTORY: 1982, c. 622, \u00a7 64.1-62.1; 1983, c. 512; 1987, c. 504; 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}}