(edited second paragraph for clarity) Except it is. Not saying you are wrong but the appearance of "not fair" creates way more problems. I work in this space daily. Curt even mentions gifting strategies that are incredibly viable etc. That said if your parents are the bank you may have gifting issues if the cost is below AFR(applicable federal rate). I see more "uneven gifts" than is reasonable and the stress and anger it causes is readily avoidable. If there are sibs and they become unreasonable it is important for your parents to address early and quickly. If not it will be a **** show in the future. Generally speaking to make sure things are clean you want the sale to look like an "arms length" transaction. Meaning other reasonable sellers would engage in similar terms. If not there can be gifting issues. You also want to make sure that this transaction is not below market rates and your parents are not nearing a situation wherein they may need long-term care provided and their resources could be extinguished quicker than there are available. If this is a possibility you categorically want to get proper legal and tax advice. I could bore you to death(probably already have) but there are things you can do that will make this easier or harder.