HCS Equity has been voted by California trust and estate attorneys as the #1 lender for the past 15 years running. HCS Equity has developed a comprehensive loan program that complies with the CA BOE rules regarding a loan to an irrevocable trust. Loans are non-recourse and not personally guaranteed by the successor trustee or beneficiaries. Loans to trusts or probate estates are funded into the trust, and the proceeds can be used to complete a sibling buyout while preserving the Prop. 13 tax basis under the rules of Prop. 19 or 58. Banks and traditional mortgage lenders and brokers are not able to provide real estate loans to irrevocable trusts, but HCS Equity has been providing loans to trusts for 20-plus years.