The 2010 Appropriation Act established the Line of Duty Act (LODA) Fund with the Virginia Retirement System (VRS) as the investment manager. The LODA Fund provides a funding source for Line of Duty Act benefits that cover certain hazardous duty personnel who are paid or who volunteer. The benefits are administered by the Virginia Department of Accounts. The state and localities participate automatically in the LODA Fund unless they opted out during two windows on or before July 1, 2012. The 2011 Appropriation Act changed the deadline for localities to opt out of the LODA Fund to July 1, 2012 and authorized the State Comptroller to advance Line of Duty benefits to pay funeral expenses when a death is likely to be covered under the program. Read the overview.