Integrating intra‑family loans in estate planning into your overall strategy requires a nuanced understanding of tax law, fiduciary duties, and family dynamics. When approached correctly, these loans complement other techniques discussed on this website—from trust decanting and charitable giving strategies to choosing the right business entity and planning for pets—and provide a flexible tool for helping family members while preserving your legacy.

As of 2026, families can convert leftover college savings into tax‑free retirement dollars, helping beneficiaries accumulate wealth early in life. For estate planners, this 529 to Roth IRA rollover offers flexibility, tax efficiency and fairness among heirs. By understanding the rules, anticipating the timing, coordinating with broader planning strategies and communicating with beneficiaries, you can turn education savings into a lifetime financial foundation.