The following is a list of annotations and correspondence with the California Board of Equalization regarding California Proposition 19 and Parent to Child Transfers.

Annotations:

 

PARENT-CHILD TRANSFER: Trust Equalization Loan Requirement
California Board of Equalization Annotation 625.0235
On BOE website: https://www.boe.ca.gov

 

PARENT-CHILD TRANSFER: Trust 3rd Party Equalization Loan Requirement
California Board of Equalization Annotation 625.0235.005
On BOE website: https://www.boe.ca.gov

 

PARENT-CHILD TRANSFER: Estate Equalization Loan Requirement
California Board of Equalization Annotation 625.0260
On BOE website: https://www.boe.ca.gov

 

California BOE Letters regarding Proposition 19:

 

California Board of Equalization: Using an LLC as 3rd Party Lender
BOE – Using an LLC as 3rd Party Lender

 

 

California Board of Equalization: Promissory Notes as Assets
BOE Letter – Promissory Notes as Assets

 

 

California Board of Equalization: Structuring as a Purchase
BOE Letter – Structuring as a Purchase

 

 

California Board of Equalization: 3rd Party Equalization Loan
BOE Letter – 3rd Party Equalization Loan – 7-19-2019