{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-543.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-543.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-543.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-543.html"}],"law_id":376313,"edition_id":2,"section_id":376313,"structure_id":53515,"section_number":"64.2-543","catch_line":"Contrary provisions of will or other instrument to govern","history":"Code 1950, \u00a7 64-155; 1968, c. 656, \u00a7 64.1-165; 1994, c. 917; 2012, c. 614.","full_text":"A\n\nFor purposes of this section:\n\t\t\t“Includable beneficial interest” means any property, interest, or benefit included in a person’s estate for estate tax purposes that passes pursuant to an instrument other than such person’s will.\n\nB\n\nThe provisions of this article shall not impair the right or power of any person by will or by written instrument executed inter vivos to make direction for the payment of estate taxes and to designate the fund or property out of which such payment shall be made. Such designated funds or property may, in addition to any property passing by testate or intestate succession, include any includable beneficial interest. Unless a larger amount is charged to a specific includable beneficial interest by the instrument creating the interest, the maximum amount of tax that each such includable beneficial interest may be charged shall be limited to its share, as determined pursuant to § 64.2-540 for the apportionment of taxes.\n\n","order_by":null,"text":{"0":{"id":1404975,"text":"For purposes of this section:\n\t\t\t“Includable beneficial interest” means any property, interest, or benefit included in a person’s estate for estate tax purposes that passes pursuant to an instrument other than such person’s will.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1404976,"text":"The provisions of this article shall not impair the right or power of any person by will or by written instrument executed inter vivos to make direction for the payment of estate taxes and to designate the fund or property out of which such payment shall be made. Such designated funds or property may, in addition to any property passing by testate or intestate succession, include any includable beneficial interest. Unless a larger amount is charged to a specific includable beneficial interest by the instrument creating the interest, the maximum amount of tax that each such includable beneficial interest may be charged shall be limited to its share, as determined pursuant to § 64.2-540 for the apportionment of taxes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":53515,"edition_id":2,"name":"Apportionment of Estate Taxes","identifier":"7","label":"article","depth":4,"order_by":7,"parent_id":53508,"metadata":{"child_laws":6,"child_structures":0},"date_created":"2026-08-02 03:17:36","date_modified":"2026-08-02 12:37:09","permalink":{"id":1500559,"object_type":"structure","relational_id":53515,"identifier":"7","token":"64.2\/II\/5\/7","url":"\/64.2\/II\/5\/7\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53508,"edition_id":2,"name":"Personal Representatives and Administration of Estates","identifier":"5","label":"chapter","depth":3,"order_by":4,"parent_id":53471,"metadata":{"child_laws":61,"child_structures":9},"date_created":"2026-08-02 03:17:31","date_modified":"2026-08-02 12:37:08","permalink":{"id":1500381,"object_type":"structure","relational_id":53508,"identifier":"5","token":"64.2\/II\/5","url":"\/64.2\/II\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53471,"edition_id":2,"name":"Wills and Decedents' Estates","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":53424,"metadata":{"child_laws":210,"child_structures":29},"date_created":"2026-08-02 03:16:56","date_modified":"2026-08-02 12:37:06","permalink":{"id":1499913,"object_type":"structure","relational_id":53471,"identifier":"II","token":"64.2\/II","url":"\/64.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376309,"structure_id":53515,"section_number":"64.2-539","catch_line":"Definitions","url":"\/64.2-539\/","token":"64.2\/II\/5\/7\/64.2-539","metadata":false},{"id":376310,"structure_id":53515,"section_number":"64.2-540","catch_line":"Apportionment required","url":"\/64.2-540\/","token":"64.2\/II\/5\/7\/64.2-540","metadata":false},{"id":376311,"structure_id":53515,"section_number":"64.2-541","catch_line":"Recovery by executor when part of estate not in his possession","url":"\/64.2-541\/","token":"64.2\/II\/5\/7\/64.2-541","metadata":false},{"id":376312,"structure_id":53515,"section_number":"64.2-542","catch_line":"Transfers not required until tax ascertained or security given","url":"\/64.2-542\/","token":"64.2\/II\/5\/7\/64.2-542","metadata":false},{"id":376313,"structure_id":53515,"section_number":"64.2-543","catch_line":"Contrary provisions of will or other instrument to govern","url":"\/64.2-543\/","token":"64.2\/II\/5\/7\/64.2-543","metadata":false},{"id":376314,"structure_id":53515,"section_number":"64.2-544","catch_line":"Construction of direction to pay all taxes imposed on account of testator's death","url":"\/64.2-544\/","token":"64.2\/II\/5\/7\/64.2-544","metadata":false}],"previous_section":{"id":376312,"structure_id":53515,"section_number":"64.2-542","catch_line":"Transfers not required until tax ascertained or security given","url":"\/64.2-542\/","token":"64.2\/II\/5\/7\/64.2-542","metadata":false},"next_section":{"id":376314,"structure_id":53515,"section_number":"64.2-544","catch_line":"Construction of direction to pay all taxes imposed on account of testator's death","url":"\/64.2-544\/","token":"64.2\/II\/5\/7\/64.2-544","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-543\/","history_text":"

The record of this law\u2019s original creation isn\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 1968, chapter 656; in 1994, chapter 917<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":[{"id":376310,"section_number":"64.2-540","catch_line":"Apportionment required","order_by":null,"url":"\/64.2-540\/"}],"permalink":{"id":1500577,"object_type":"law","relational_id":376313,"identifier":"64.2-543","token":"64.2\/II\/5\/7\/64.2-543","url":"\/64.2-543\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-543\/","token":"64.2\/II\/5\/7\/64.2-543","dublin_core":{"Title":"Contrary provisions of will or other instrument to govern","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-543","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For purposes of this section:\n\t\t\t“Includable beneficial interest<\/span>” means any property, interest, or benefit included in a person’s estate for estate tax purposes that passes pursuant to an instrument other than such person’s will<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The provisions of this article shall not impair the right or power of any person by will<\/span> or by written instrument executed inter vivos to make direction for the payment of estate taxes and to designate the fund or property out of which such payment shall be made. Such designated funds or property may, in addition to any property passing by testate or intestate succession, include any includable beneficial interest<\/span>. Unless a larger amount is charged to a specific includable beneficial interest<\/span> by the instrument creating the interest, the maximum amount of tax that each such includable beneficial interest<\/span> may be charged shall be limited to its share, as determined pursuant to § 64.2-540<\/a> for the apportionment of taxes. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONTRARY PROVISIONS OF WILL OR OTHER INSTRUMENT TO GOVERN (\u00a7 64.2-543)\n\nA. For purposes of this section:\n\t\t\t“Includable beneficial interest” means any property, interest, or\nbenefit included in a person’s estate for estate tax purposes that passes\npursuant to an instrument other than such person’s will.\n\nB. The provisions of this article shall not impair the right or power of any\nperson by will or by written instrument executed inter vivos to make direction\nfor the payment of estate taxes and to designate the fund or property out of\nwhich such payment shall be made. Such designated funds or property may, in\naddition to any property passing by testate or intestate succession, include any\nincludable beneficial interest. Unless a larger amount is charged to a specific\nincludable beneficial interest by the instrument creating the interest, the\nmaximum amount of tax that each such includable beneficial interest may be\ncharged shall be limited to its share, as determined pursuant to § 64.2-540\nfor the apportionment of taxes.\n\nHISTORY: Code 1950, \u00a7 64-155; 1968, c. 656, \u00a7 64.1-165; 1994, c. 917; 2012, c.\n614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}