In the case of unit tests, should you be using Resharper for your unit tests, then you already know none of the other answers have worked for you.
Resharper launches the ResharperTestRunner (either 32 or 64 bits) in order to execute your unit tests. This file is located (at least in my system) under C:\Users[user]\AppData\Local\JetBrains\Installations\ResharperPlatform[version]. The configuration of this file should be at the same location and should have the same name, but with a .config suffix. In my system, it wasn't there. So, I created it and added this:
<?xml version="1.0" encoding="utf-8" ?>
<configuration>
<startup useLegacyV2RuntimeActivationPolicy="true">
<!-- 4.0 RTM -->
<supportedRuntime version="v4.0.30319"/>
<!-- 2.0 RTM -->
<supportedRuntime version="v2.0.50727"/>
</startup>
</configuration>
Then, my tests started to work. Hope this helps.