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1999 SESSION
HB 1876 Personal representatives and trustees.
Introduced by: R. Creigh Deeds | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Personal representatives and trustees. Authorizes such fiduciaries to donate conservation easements on land of their decedents and settlors in order to obtain benefit of an estate tax exclusion allowed under the Internal Revenue Code. This is a recommendation of the Commission on the Future of Virginia’s Environment. This bill is identical to SB 1220.
SUMMARY AS PASSED HOUSE:
Personal representatives and trustees. Authorizes such fiduciaries to donate conservation easements on land of their decedents and settlors in order to obtain benefit of an estate tax exclusion allowed under the Internal Revenue Code. This is a recommendation of the Commission on the Future of Virginia’s Environment.
SUMMARY AS INTRODUCED:
Personal representatives and trustees. Authorizes such fiduciaries to donate conservation easements on land of their decedents and settlors in order to obtain benefit of an estate tax exclusion allowed under the Internal Revenue Code. This is a recommendation of the Commission on the Future of Virginia’s Environment.