When it is the intention that an unpaid loan balance be paid out of an inheritance, it makes sense to have an estate planning lawyer review and advise in relation to the promissory note and estate plan, as even when that's the intention it's possible that statute of limitations issues will arise that could prevent the estate from taking an older debt into consideration. With legal assistance, it should be possible to avoid that type of complication. (I'll assume, based on the facts given, that was done in this case.)

