A trust or probate estate is required to obtain a private loan to pay off the siblings in order to preserve the parent-to-child tax basis under the California Board of Equalization rules governing Proposition 19. HCS Equity has been ranked by the top attorneys in California as the premier provider of capital to trusts and estates to complete a non-pro-rata distribution. If a beneficiary uses their own cash to equalize the estate with their siblings, the transfer of the property will be considered a sibling-to-sibling transfer and eliminate the ability to take advantage of the benefits of Prop. 19. HCS Equity has over 20 years of experience in providing loans that comply with the California Board of Equalization rules regarding a parent-to-child transfer.