This most recent issue reflects this wonderful tradition. In addition to the Annual Survey of Virginia Law, this issue includes three articles that may be of broad interest. First is Professor Eisen’s Article on energy justice—a topic of growing national and international significance. This thoughtful Article examines the various efforts—successful and unsuccessful—that were undertaken in the wake of COVID-19 to assist lower-income Virginia residents and assure that they are not cut off from critical utility services. While Virginia is the focus of this article, it provides a fascinating case study and may provide lessons for other states and for scholars interested in the dual issues of energy justice and clean energy policies.

Wendy Collins Perdue *

* Wendy Collins Perdue is a 1978 graduate of Duke University School of Law. She currently serves as the Dean of the University of Richmond School of Law.

This Article discusses Supreme Court of Virginia opinions and revisions to the Code of Virginia and Rules of the Supreme Court of Virginia impacting civil procedure here in the Commonwealth over the last year.

The Article first addresses opinions of the supreme court, then new legislation enacted during the 2021 General Assembly Session, and finally, approved revisions to the Rules of the Supreme
Court of Virginia.

Christopher S. Dadak *

* Principal, Guynn, Waddel, Carrol & Lockaby, P.C., Salem, Virginia. J.D., 2012, University of Richmond School of Law.

This Article surveys recent developments in criminal procedure and law in Virginia. Because of space limitations, the authors have limited their discussion to the most significant published appellate decisions and legislation.

Brittany A. Dunn-Pirio *

Timothy J. Huffstutter **

Mason D. Williams ***

Robin M. Nagel ****

Tanner M. Russo *****

* Assistant Commonwealth’s Attorney, Frederick County Commonwealth’s Attorney’s Office, Commonwealth of Virginia.

** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

*** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

**** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

***** Assistant Attorney General, Criminal Appeals Section, Office of the Attorney General, Commonwealth of Virginia.

This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions and other pronouncements from the Virginia Department of Taxation (the “Tax Department” or “Department of Taxation”) and the Attorney General of Virginia over the past year.

Part I of this Article addresses state taxes. Part II covers local taxes, including real and tangible personal property taxes, license taxes, and discrete local taxes.

The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact their clients. However, it does not address many of the numerous minor, locality-specific, or technical legislative changes to Title 58.1 of the Code of Virginia, which covers taxation.

Craig D. Bell *

* Partner, McGuireWoods LLP.

Between legislative and judicial activity, there have been a number of noteworthy developments and changes to the rules governing trusts and estates. Several of these developments turn on questions related to the role of fiduciaries, what responsibilities they have with respect to reporting as well as asset management, and when they can be removed. These questions concerning fiduciaries implicitly address the rights of beneficiaries and the protections available to them. New developments also will have multiple repercussions for estate planners and wealth managers. New planning strategies in response to changes in the law of undue influence may become important to consider and recent judicial opinions may influence a planner’s drafting decisions, particularly with respect to no-contest and arbitration clauses. Overall, the developments clarify the balance of rights and responsibilities allocated between settlors, beneficiaries, and fiduciaries and, in many cases, bolster the rights of beneficiaries and those under legal guardianship.

Hunter M. Glenn *

Allison A. Tait **

*Associate, McGuireWoods LLP. J.D., 2017, University of Richmond School of Law.

** Professor of Law, University of Richmond School of Law.