The California Board of Equalization mandates, under the rules of Prop. 58 or Prop. 19, that to preserve the parent-to-child exclusion from reassessment of property taxes, a sibling is not allowed to use their own cash to buy out their siblings. Funds to facilitate the buyout of siblings must come from an independent third-party provider. HCS Equity has developed specialized loan documents to comply with the regulations outlined by the CA BOE. For over 20 years, HCS Equity has been the leading provider of private capital to trusts and estates to facilitate sibling-to-sibling buyouts.