CODE OF VIRGINIA SETTLEMENT FOR YEAR TO INCLUDE UNSETTLED PORTION OF PRECEDING YEAR (§ 64.2-1207) When a commissioner of accounts has the account of a fiduciary for any year before him for settlement, the settlement shall also include any time prior to such year for which the fiduciary has not settled. HISTORY: Code 1919, § 5424; Code 1950, § 26-28; 2012, c. 614.