Virginia Decodedhttps://vacode.org8683315.2-1546Assets of trusts or equivalent arrangements for postemployment benefits other than pensions2025Counties, Cities and TownsPowers of Local GovernmentLocal Government Personnel, Qualification for Office, Bonds, Dual Office Holding and Certain Local Government OfficersLocal Trusts to Fund Postemployment Benefits Other Than Pensions

The assets of any trust or equivalent arrangement for postemployment benefits other than pensions shall be exempt from state and local taxation, and the assets of any such trust or equivalent arrangement shall not be subject to execution, attachment, garnishment, or any other process.

2007, c. 710.