The inspiration for The Revised Uniform Trust Code Desk Reference was a similar work, The Revised Uniform Probate Code Desk Reference, prepared to coincide with Michigan's adoption the Uniform Probate Code in 1979.

Division of the Desk Reference--

The work is divided into three sections. Section ONE describes the approach taken to presenting the statutory subject matter and provides an overview and discussion of the trust code. Section TWO discusses the interaction between the trust code and Virginia's prior existing trust and related laws; gives a brief description of the background in which Virginia adopted the new statute; presents a discussion of the enabling (adopting) statute and, finally, provides information describing the transitional rules affecting the code's implementation. Section THREE presents and discusses all sections of Virginia's Uniform Trust Code. Desk Reference sections TWO and THREE divide the code into thirty three articles. The first two articles provide code background information, while articles three through thirty three directly treat the code's subject matter. Articles dealing with the code itself (with some exceptions) present and discuss the code in chronological order.

Format for presentation of statutory material--

For the articles dealing with the code itself, the Desk Reference uses the following format: (1) the Virginia statutory text is outlined in detail, (2) the outline is immediately followed by a section captioned "Reprise & Comment" which restates the content of each treated Virginia code by section and subsection; (3) this in turn is followed by (a) a complete synopsis of the commentaries of the national conference of commissioners on uniform state laws for each presented companion U.T.C. (and Uniform Prudent Investor Law) statute by section or subsection and (b) any comments by the editor, including (c) references to any applicable Appendix Of Trust Forms And Explanatory Notes. The format for the "Reprise & Comment" is recommended by the code itself in the commentary to U.T.C. §106--(C.O.V. §541.06--Common law of trusts; principles of equity) wherein the commentary states that "these Comments...which like the coments of any Uniform Act may be relied on as a guide for interpretation". In 2003, the national commissioners on uniform state laws provided 150 pages of commentary to coincide with promulgation of the code and the call for its recommended adoption by the states. These commentaries, which are updated after each annual conference, discuss every code section, except those transferred from the (former) Revised Uniform Prudent Investor Act (R.U.P.I.A.) which are found in (portions) of the trust code under Article 8 ("DUTIES AND POWERS OF TRUSTEE") and in Virginia are incorporated into the trust code under C.O.V. §548.01. Accordingly, for these sections, the editor has incorporated the national commissioners' commentary from the U.P.I.A. itself. The reprise of the commissioners' commentary, although condensed, is as detailed as the commentaries themselves and include all citations to often-referenced secondary materials and sources quoted therein. They are also organized and discussed after each (sub)section of provisions within the code.

The editor's comments are sprinkled throughout the text to provide helpful observations which necessarily accrue during the process of studying, collating and cross referencing the code, including its companion commentary, with particular attention paid to how Virginia's code and the Uniform code (including its explanatory commentary) differ. The comments follow not only preceding captioned headings, but also occasionally appear in bracketed italicized references within the commissioners' statutory commentary.

Appendices and index--

The Desk Reference includes an Appendix of additional editor commentary and sample forms. Appendix I provides a complete compendium of the editor's collations of (statutory and commentary) authority and observations on the extent to which each code section and subsection is either "mandatory" or "default", namely, the extent to which the terms of the trust instrument itself may "alter" or "override" any such provision as provided in C.O.V.§55-541.05B. The editor foresees the possibility that this particular statute may provide the greatest occasion for court involvement, hence the need to specially treat this subject. Appendix II provides forms, documents and explanatory commentary to assist the practitioner to transition into working under the code. Appendix III presents a sample of a husband and wife annotated trust agreement as an opportunity to discuss code provisions as they relate to the most common drafting issues. Finally, the Desk Reference concludes with a robust index relating to both statutory and commentary materials as an effort to enhance its value as a reference source.