                                 CODE OF VIRGINIA

BOOKS AND ACCOUNTS (§ 6.2-1087)

Every association exercising trust powers shall keep its fiduciary records
separate and distinct from other records of the association. All fiduciary
records shall be so kept and retained for such time as to enable the association
to furnish such information or reports with respect thereto as may be required
by the Commissioner. The fiduciary records shall contain full information
relative to each account. Every association shall also keep an adequate record
of all pending litigation to which the association is a party in connection with
its exercise of trust powers.

HISTORY: 1984, c. 30, § 6.1-195.84; 2010, c. 794.