According to the California Board of Equalization, a third-party loan provided to the trust must be used to complete a sibling-to-sibling buyout. A sibling is not allowed to contribute their own funds into the buyout without jeopardizing the parent-to-child exemption under Prop. 19. The loans from HCS Equity in Carmel, California are specifically designed to complete this task and can be repaid immediately without any prepayment penalty. Loans are not personally guaranteed by the trustee(s) and can be completed without any personal information such as social security information, income documentation, or even appraisal reports in most cases.