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ARTICLE · 02 JANUARY 2026

Instructions For Facilitating A Child's Home Purchase

Wiggin and Dana LLP
Wiggin and Dana LLP
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Many of our clients want to facilitate their child's purchase of a home. In doing so, there are several options to consider

United StatesFinance and Banking
Wiggin & Dana
Wiggin & Dana

Many of our clients want to facilitate their child's purchase of a home. In doing so, there are several options to consider:

  1. Loan the child some or all of the money, and secure it with a promissory note and mortgage
  2. Loan the child the money, using loans from trusts
  3. Give the child the money, using distributions from trusts
  4. Give the child the money, using assets from your current estate

While each of these options offers unique benefits, there are also pitfalls that may be incurred without proper planning and asset management. When determining how to best facilitate your child's purchase of a home, please consider the following:

  1. If you use options 3 or 4, these gifts will be deducted from your unified gift and estate tax exemption, which (in 2026) totaled $15 million cumulatively during life and after death.

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