[Code of Federal Regulations]
[Title 7, Volume 7, Parts 700 to 899]
[Revised as of January 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR718.202]

[Page 91-92]
 
                          TITLE 7--AGRICULTURE
 
                            CHAPTER VII--FARM
                SERVICE AGENCY, DEPARTMENT OF AGRICULTURE
 
PART 718--PROVISIONS APPLICABLE TO MULTIPLE PROGRAMS--Table of Contents
 
  Subpart C--Reconstitution of Farms, Allotments, Quotas, and Acreages
 
Sec. 718.202  Determining the land constituting a farm.

    (a) In determining the constitution of a farm, consideration shall 
be given to provisions such as ownership and operation. For purposes of 
this part, the following rules shall be applicable to determining what 
land is to be included in a farm.
    (b) A minor shall be considered to be the same owner or operator as 
the parent or court-appointed guardian (or other person responsible for 
the minor child) unless:
    (1) The minor child is a producer on a farm;
    (2) Neither the minor's parents nor guardian has any interest in the 
minor's farm or production from the farm;
    (3) The minor establishes and maintains a separate household from 
the parent or guardian;
    (4) Personally carries out the farming activities in the operation; 
and
    (5) Maintains a separate accounting for the farming operation.
    (c) Notwithstanding paragraph (b) of this section, a minor shall not 
be considered to be the same owner or operator as the parent or court-
appointed guardian if the minor's interest in the farming operation 
results from being the beneficiary of an irrevocable trust and ownership 
of the property is vested in the trust or the minor.

[[Page 92]]

    (d) A life estate tenant shall be considered to be the owner of the 
property for their life.
    (e) A trust shall be considered to be an owner with the beneficiary 
of the trust; except a trust can be considered a separate owner or 
operator from the beneficiary, if the trust:
    (1) Has a separate and distinct interest in the land or crop 
involved;
    (2) Exercises separate responsibility for the separate and distinct 
interest; and
    (3) Maintains funds and accounts separate from that of any other 
individual or entity for the interest.