[Code of Federal Regulations]
[Title 7, Volume 10]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR1400.205]

[Page 334-335]
 
                          TITLE 7--AGRICULTURE
 
  CHAPTER XIV--COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE
 
PART 1400_PAYMENT LIMITATION AND PAYMENT ELIGIBILITY--Table of Contents
 
          Subpart C_Actively Engaged in Farming Determinations
 
Sec.  1400.205  Trusts.

    A trust shall be considered to be actively engaged in farming with 
respect to a farming operation if:
    (a) The entity separately makes a significant contribution to the 
farming operation of capital, equipment, or land, or a combination of 
capital, equipment, or land;
    (b) The income beneficiaries collectively make a significant 
contribution

[[Page 335]]

of active personal labor or active personal management, or a combination 
of active personal labor and active personal management to the farming 
operation. The combined interest of all the income beneficiaries 
providing active personal labor or active personal management, or a 
combination of active personal labor and active personal management must 
be at least 50 percent;
    (c) The trust has provided a tax identification number of the trust 
unless the trust is a revocable trust and the grantor is the sole income 
beneficiary; and
    (d) The trust has provided a copy of the trust agreement to the 
county committee unless the trust is a revocable trust.