                                 CODE OF VIRGINIA

POWER GRANTED TO PERSONAL REPRESENTATIVES AND TRUSTEES TO DONATE CONSERVATION OR
OPEN-SPACE EASEMENTS (§ 64.2-108)

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 (§ 10.1-1009 et seq.) or an
open-space easement as provided in the Open-Space Land Act (§ 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 § 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.

HISTORY: 1999, cc. 503, 527, § 64.1-57.3; 2009, c. 588; 2012, c. 614.