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pdfOMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Landholder Information
District Only
Section
FOR DISTRICT USE ONLY; District
name
Ensures the form was filed in a specific district.
Establishes when the form was received by the district. Forms
must be on file before Reclamation irrigation water may be
delivered to the landholder in question.
Identifies the person or entity whom the RRA form belongs;
acreage limitation entitlements apply to landholders. This
Landholder (entity, organization, trust,
question is also asked at the top of every page of each form to
public entity, farm operator) name
identify each page in case subsequent pages are separated
from other pages of the same landholder's form.
Identifies the acreage limitation entitlements of the entity, and
will help locate public records applicable to the entity (if
Entity (farm operator) type, and how
necessary). Delineates the type of entity (corporation or
the entity is taxed by the Internal
partnership) and the corresponding acreage limitation
Revenue Service
entitlements in the case of such entities as limited liability
companies.
Allows determination of the proper acreage limitation
Marital status
entitlements; marital status impacts entitlements under both
the discretionary and prior law provisions.
Spouse name helps support the basis for entitlements under
the discretionary and prior law provisions, and assists with
Spouse name
verification of the presence of all appropriate signatures on
the RRA form.
Establishes that a surviving prior law spouse is attributed with
the proper entitlements and submits the proper RRA forms. A
Widow's (surviving spouse's)
surviving spouse under the prior law provisions is allowed to
landholding size
retain the land held with the spouse prior to the spouse's
death, up to the 320 acres allowed for a married prior law
couple.
Landholder (entity, organization, trust,
Establishes landholder's proximity to the land and helps verify
public entity, farm operator) street
information concerning the operation of the land.
address
FOR DISTRICT USE ONLY; Date
received
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Reason for Collecting this Information
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Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
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OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Landholder Information
Employer Identification Number
Name
Employer Identification Number
Acreage limitation status and type of
entity
4b
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Identifies whether the entity completing the form is a trust or an
estate; there a legal differences between the two entities that
affect application of the acreage limitation provisions.
Facilitates identification of the entity to which the RRA form
corresponds.
Identifies wholly owned subsidiaries that hold land which
should be counted against the parent entity's entitlements.
Prevents wholly owned subsidiaries from establishing
entitlements to which the parent entity is not entitled.
Facilitates identification of the wholly owned subsidiary.
Identifies the acreage limitation status and entity type of the
wholly owned subsidiary, which may affect the parent entity's
entitlements and eligibility under the prior law provisions.
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Provides a more direct mode of contact if street address is
Landholder (entity, organization, trust,
different than mailing address (for example, a trustee,
public entity, farm operator) mailing
4b
executor, or administrator that does not reside in proximity to
address
the land in question).
Name of trustee, executor, or
Provides information on who should be submitting the
administrator
Form 7-21TRUST and attribution if certain criteria are met.
Telephone number
Provides a mode of direct contact with the landholder.
5a
Expedites inquiries, particularly in cases where the landholder
Contact name
5b
is not a specific individual.
Allows determination of proper entitlements. Particularly under
the discretionary provision, a landholder must be a US citizen,
resident alien, or an entity established under State or Federal
State/Country where entity,
law in order to directly hold land and be eligible to receive
organization, trust, farm operator is
Reclamation irrigation water. The country in which a foreign
established
entity landholder is registered or established can also affect
eligibility and entitlements if the country has a certain
treaty(ies) with the U.S.
Trust or estate
Land Held by Wholly
Owned Subsidiaries
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Questions Specific to Religious or Charitable
Organizations
Land Held by Wholly Owned
Subsidiaries
Allows determination of proper entitlements. Particularly under
the discretionary provision, a landholder must be a US citizen,
resident alien, or an entity established under State or Federal
State/Country where wholly owned
law in order to directly hold land and be eligible to receive
subsidiary is established
Reclamation irrigation water. The country in which a foreign
entity landholder is registered or established can affect
eligibility and entitlements if the country has a certain
treaty(ies) with the U.S.
Identifies the specific land parcels that are attributable to
Legal description of wholly owned land
wholly owned subsidiaries.
Number of acres
Identifies the number of acres to be counted against the
landholder's entitlement. Land held by wholly owned
subsidiaries is counted against the parent entity's entitlements.
Central organization to which the
organization is affiliated
Identifies the central organization to which the organization
completing the form is affiliated. Helps determine acreage
limitation entitlements and whether the organization is eligible
for full special application of the acreage limitation provisions.
Helps establish the levels of the organization at which RRA
form will be submitted, as chosen by the organization.
Subdivisions affiliated with the
organization
Other names through which the
organization holds 100-percent
interest in irrigable or irrigation land
Identifies the subdivisions of the organization to which the
RRA form applies
Identifies land which should be counted against the
organization's entitlements because the organization holds 100
percent interest.
Exemption under section 501 of the
Internal Revenue Code
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Ascertains whether an organization qualifies for special
application of the RRA provisions, or should instead be treated
as a limited recipient entity for acreage limitation purposes.
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Use of produce or proceeds there
Ascertains whether an organization qualifies for special
from, operation or lease of land to
application of the RRA provisions, or should instead be treated
other parties, net earnings that benefit
as a limited recipient entity for acreage limitation purposes.
a private shareholder or individual
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Reason for Collecting this Information
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Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Limited Recipient
Determination
Land Held by Wholly Owned Entities and Dependents
Name
Employer Identification Number
Entity type
State/Country where entity is
established
Legal description of wholly owned land
Identifies dependents and wholly owned entities that hold land
6a
which should be counted against the landholder's entitlements.
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2a
Facilitates identification of the wholly owned entity.
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Determines the entitlements of the wholly owned entity, which
under the prior law provisions may affect the entitlements of
the landholder.
Allows determination of proper entitlements. Particularly under
the discretionary provision, a landholder must be a US citizen,
resident alien, or an entity established under State or Federal
law in order to directly hold land and be eligible to receive
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Reclamation irrigation water. The country in which a foreign
entity landholder is registered or established can affect
eligibility and entitlements if the country has a certain
treaty(ies) with the U.S.
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Identifies the specific land parcels that are attributable to
wholly owned entities or dependents.
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Identifies the number of acres to be counted against the
landholder's entitlement. Land directly held by wholly owned
Number of acres
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entities and dependents is counted against the landholder's
entitlements.
Allows determination of proper entitlements. The acreage
Acreage limitation status of the entity limitation status of a wholly owned entity can affect the
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entitlements of the individual/parent entity.
Ownership by, or benefiting of, 26 or Determines whether an entity is a limited or qualified recipient,
more natural persons
which affects entitlements
Ascertains a limited recipient's nonfull-cost entitlement
Receipt of Reclamation irrigation water
(320 acres if received Reclamation irrigation water on or
prior to 10-1-81
before 10-1-81) or 0 acres (received water after 10-1-81).
District in which a public entity first
Verifies the nonfull-cost entitlement of the public entity.
received water prior to 10-1-81
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Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Dependent
Status
Citizenship
Limited Recipient Determination
Ascertains and documents information about part owners that
may be required to submit RRA forms (those that are
attributed with more than 40 acres), and those that are not
Part owners attributed with more than required to submit RRA forms (those that are attributed with
40 acres
less than 40 acres). The 40-acre criterion prevents limited
recipients from having to ascertain the status and entitlements
of each part owner, many of which could be corporations with
many shareholders.
Identifies the specific part owners that hold interest in the entity
to which the RRA forms corresponds. All of a qualified
List of part owners
recipient parent entity's part owners. Certain part owners (as
specified on the form) are listed for limited recipient parent
entities.
Employer Identification Number
Facilitates identification of the entity part owner.
Allows determination of the proper entitlements. The acreage
Acreage limitation status of the part
limitation status of a part owner can affect the entitlements of
owner
the parent entity.
Percentage of interest owned by the
Identifies the part owner's amount of interest in the entity for
indirect part owner
attribution determination purposes.
Landholder and spouse citizenship
status (US, resident alien, nonresident Determines eligibility to receive Reclamation irrigation water.
7
alien)
Country of citizenship
Required pursuant to section 202(9) of the RRA. Citizenship
status for nonresident aliens has a bearing on eligibility to
receive Reclamation irrigation water and entitlement.
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Landholder status as a dependent
Dependent status has a bearing on eligibility and entitlement.
Furthermore, dependents are not permitted to file forms
separately from parents/legal guardians; a dependent that
answers affirmatively to this question should be listed on the
parent or legal guardian's form.
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Reason for Collecting this Information
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Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Required to determine the extent of any landholder's total
Legal description of owned land
landholding in all districts subject to the acreage limitation
provisions.
Identifies who is farming the land. Also identifies if a lessee is
Operated by self, lessee, sublessee, or involved (for acreage limitation entitlement attribution
other
purposes), and if another type of farming arrangement is
involved (for audit purposes).
Provides a means of identifying and contacting other
Identification of the lessee, sublessee,
landholders who are subject to the acreage limitation
or operator of the owned land
provisions and operators who may be subject to audit.
Identifies which of the two circumstances applies with regard
to why a lessee, sublessee, or operator is being identified.
Land is not receiving Reclamation
Except under these two circumstances, a religious or
irrigation water or land is involuntarily
charitable organization cannot qualify for special application of
acquired
the acreage limitation provisions if it leases out land or if that
land is operated by an operator.
Directly Owned Land
District name
Starting and ending date of the lease
of owned land to another party
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12d 11d 10d 7c 11d 11d 10d 6d
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Provides information that allows Reclamation to enforce the
statutory and regulatory requirement that a lease have a term 10e 7d
of 10 years or less, or up to 25 years for certain perennial
10f 7e
crops. Demonstrates if this criterion has been met.
In addition to being required information on a lease, this
acreage information identifies the land that is attributable to
Number of acres in the listed parcel(s)
both the lessee, sublessee, and/or the owner for acreage
limitation entitlement purposes.
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Item Numbers of the Forms on Which the Question Appears
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OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Directly Owned Land
Land acquired after 12-06-79
Under the prior law provisions, land that was acquired after 1206-79 is attributed to the landowner's entitlements on a
westwide basis as opposed to a district-by-district basis.
Total number of directly owned acres
This summarizes directly owned land information for use in the
landholding summary section, which lists the information
districts utilize to complete the required district summary forms
(OMB Control No. 1005-0006). In the case of a public entity,
11
this total is separated by land parcel that are not operated by a
lessee/sublessee/operator versus those parcels that are, for
purposes of applying the acreage limitation provisions to the
appropriate land.
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Required to determine the extent of any landholder's total
Legal description of leased land
landholding in all districts subject to the acreage limitation
provisions.
Identifies who is farming the land. Also identifies if a
sublessee is involved (for acreage limitation entitlement
Operated by self or other
attribution purposes), and if another type of farming
arrangement is involved (for audit purposes).
Provides a means of identifying and contacting other
Identification of the owner, sublessee,
landholders who are subject to the acreage limitation
or operator of the owned land
provisions and operators who may be subject to audit.
Directly Leased Land
District name
Leased Land
Starting and ending date of the lease
of land from another party
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a
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b
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c
13d 10c 15d 14d 13d 10c 14d 14d 13d 9d
d
Provides information that allows Reclamation to enforce the
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9e
of 10 years or less, or up to 25 years for certain perennial
13f 10e 15f 14f 13f 10e 14f 14f 13f
crops. Demonstrates if this criterion has been met.
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f
In addition to being required information on a lease, this
acreage information identifies the land that is attributable to
Number of acres in the listed parcel(s) both the lessee, sublessee, and/or the owner for acreage
limitation entitlement purposes. Acreages listed on the
owner's form and the lessee's form should coincide.
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Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
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Page 7 of 22
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OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Directly L
Total number of directly leased acres
Indirectly Owned and Leased Land
District name
Other entity name
Other entity employer identification
number
Percentage of interest owned by the
indirect landholder
Number of acres owned by the entity
Acreage owned by the landholder
based on the percentage of interest
held in the entity
Number of acres leased by the entity
Leased Acres
Double counting adjustment (owned
acres less adjusted acres)
Acreage leased by the landholder
based on the percentage of interest
held in the entity
This summarizes directly owned land information for use in the
landholding summary section, which lists the information
districts utilize to complete the required district summary forms
(OMB Control No. 1005-0006).
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Identifies the entity through which the landholder indirectly
owns land.
Further identifies the entity through which the landholder
indirectly owns land; can be used to ascertain whether the
entity is required to submit its own form based on the
information its part owners provide. Particularly useful when
working with entities that have similar names or subsidiaries.
Identifies the indirect landholder's amount of interest in the
entity for attribution determination purposes.
Identifies the entity's total landholding, a certain percentage of
which is attributed to the indirect landholder through interest in
the entity.
Calculates the number of acres attributable to the indirect
landholder based on the indirect landholder's percentage of
interest in the entity.
Identifies those acres that are leased in the entity's total
landholding.
These questions are answered by indirect landholders who
lease their directly owned land to an entity in which they have
a percentage of interest. Specifically, these questions
separate the indirect owner's directly owned land from the land
they lease to the entity in order to prevent counting the same
land once as directly owned, and again as indirectly leased.
The end result is the number of leased acres that are
attributable to the indirect landholder based on their
percentage of interest in the entity, excluding any directly
owned land the indirect landholder leases to the entity.
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Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
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a
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Page 8 of 22
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OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
ary
Landholding Summary
Indirectly Owned and L
Land acquired after 12-06-79
This summarizes indirectly owned land information for use in
the landholding summary section, which lists the information
Total number of indirectly owned acres
districts utilize to complete the required district summary forms
(OMB Control No. 1005-0006).
This summarizes indirectly leased land information for use in
the landholding summary section, which lists the information
Total number of indirectly leased acres
districts utilize to complete the required district summary forms
(OMB Control No. 1005-0006).
Particularly useful for landholders that hold land in multiple
districts. Allows a district to identify the part of the landholder's
District name
information that is applicable to that district's required district
summary forms (OMB Control No.
1005-0006).
Assists landholders and districts in identifying possible excess
Total directly owned acres
land situations.
Assists landholders and districts in identifying possible excess
Total indirectly owned acres
land situations.
Calculates the total owned acreage for use in determining
whether landholders are within their ownership entitlements.
Total owned acres
This total determines whether a landholder exceeds their
ownership entitlement, necessitating designation of excess
land.
Assists landholders and districts in identifying leased acreages
Total directly leased acres
and facilitates completion of district summary forms (OMB
Control No. 1005-0006).
Assists landholders and districts in identifying leased acreages
Total indirectly leased acres
and facilitates completion of district summary forms (OMB
Control No. 1005-0006).
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20
22
21 20
21 21 20
21
23
22 21
22 22 21
22
24
23 22
23 23 22
23
25
24 23
24 24 23
24
26
25 24
25 25 24
XS
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
7- 21
7- 21
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7- 21
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IFY
7- 21
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7- 21
PE-I
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16j 16j
16
Page 9 of 22
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
15j
90E Z
84
7- 21
Under the prior law provisions, land that was acquired after 1206-79 is attributed to the landowner's entitlements on a
westwide basis as opposed to a district-by-district basis.
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
j
15
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Landholding Summa
Total leased acres
Calculates the total leased acreage as part of the process of
determining whether landholders are within their nonfull-cost
entitlements, and facilitates completion of district summary
forms (OMB Control No. 1005-0006).
25
Total owned and leased acres
Calculates total held acreage for use in determining whether
landholders are within their nonfull-cost entitlements. This
total determines whether a landholder exceeds their nonfullcost entitlement, necessitating selection of nonfull-cost/fullcost land (if the landholder directly or indirectly leases land).
26
12
27
26 25
28
27 26 12 27 27 26
Ac. Limitation
Status
Acreage limitation status of the
landholder
Establishes the landholder's acreage limitation status. Helps
landholders, districts, and Reclamation determine or confirm
whether or not the discretionary provisions are applicable to
the landholder and what price the landholder must pay for
Reclamation irrigation water.
27
13
29
9
Signatures
Authenticates the form and serves as acknowledgement of the
attestation statements with regard to acreage limitation status.
Spousal signatures are required for districts and Reclamation 28
to determine that an individual (as defined by law) is within his
or her entitlements.
14
30
28 28 14 29 28 27
Page 10 of 22
27 13 28
9
21
43
23
7
19 16
XSIN
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7- 21
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7- 21
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7- 21
CON
T-I
7- 21
INFO
XS
16
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
26 26 25
Total acres (held in a trust or by an
Calculates the total acres, by district, for which the farm
legal entity) for which the farm operator operator provides services and facilitates completion of district
provides services
summary forms (OMB Control No. 1005-0006)
Signatures
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90E Z
90
7- 21
7- 21
84
7- 21
81
7- 21
7- 21
80E Z
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Identifies the district in which the land parcels are located;
particularly helpful in cases where the farm operator holds land
in more than one district.
Required to determine the extent and location of any
Legal description of the land receiving
landholder's total landholding in all districts subject to the
farm operating services
acreage limitation provisions.
Identifies the type of services being provided and assists with
determining whether any of those services can be exempt or
Services provided for each parcel
grouped for purposes of applying the acreage limitation
provisions.
Questions Specific to Farm Operators
District name
7a
10a
7b
10b
7c
10c
Identification of legal entity or trust
receiving farm operating services
Provides a means of identifying and contacting the trust or
legal entity that is receiving services from the farm operator.
7d
10d
Number of acres
Identifies the amount of land receiving farm operating services
7e
10e
Who decides when services should be
These two questions assist Reclamation and districts in
provided
determining whether the farm operating arrangement
constitutes is a lease for acreage limitation purposes.
Who decides on a daily basis what
services will be performed on the land
7f
10f
7g
10g
Total number of acres for which the
farm operator provides services
Calculates the total number of acres for which the farm
operator provides services.
8
11
Subsidiaries of farm operator
Land operated by wholly owned subsidiaries of farm operator
entities counts against the 960 acres that farm operators are
allowed to operate without submitting an RRA form.
13a
Subsidiary employer identification
number
Further identifies the subsidiary that is providing services; can
be used to ascertain whether the subsidiary is required to
submit its own form. Particularly useful when working with
entities that have similar names.
13b
Legal description of land operated by
the subsidiary of the farm operator
Required to determine the extent and location of the land to
which services are being applied.
13c
Page 11 of 22
XS
XSIN
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7- 21
CON
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7- 21
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7- 21
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7- 21
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7- 21
7- 21
FAR
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7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Questions Specific to Farm Operators
Part owners of the farm operator
Part owner employer identification
number
Percentage of interest owned in the
farm operator
Did the farm operator/part owner own
any of the land listed on the form as
excess land? If so, was that excess
land sold or transferred at a
Reclamation-approved price? If so,
what land parcels?
Use of the farm operating agreement
as collateral on any loan
Suit against the farm operator in the
name of the landholding
Authorization to receive payments from
the USDA on behalf of the landholder
Identifies part owners of a farm operator that must pay the full
cost-rate for Reclamation irrigation water delivered to the
proportional share of land that reflects the part owner's interest
in the farm operator.
Further identifies the part owner that is providing services; can
be used to ascertain whether the part owner is required to
submit its own form. Particularly useful when working with
entities that have similar names.
Identifies the part owner's amount of interest in the farm
operator for attribution determination purposes.
Alerts Reclamation to the existence of part owners that must
also submit an RRA form if any of the land being operated by
the farm operator is land that the part owner formerly owned
as excess land and sold or transferred at a Reclamationapproved price. Identifies the formerly excess land.
14a
14b
14c
18
19
20
Assists with determining whether certain criteria are met that
would allow the farm operating arrangement to be treated as
such (i.e., not as a lease) for acreage limitation purposes.
21
22
Page 12 of 22
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7- 21
CON
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7- 21
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7- 21
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T-I
7- 21
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7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Questions Specific to Public Entities
Land a public entity owns or leases
through a legal entity that is wholly or
partially owned by the public entity
Identifies what land must be reported on a Form 7-21PE-IND
11
Public entities that are Federal entities Identifies the public entity landholders to which the acreage
or school district entities
limitation provisions may apply.
12a
12b
Further identifies the land to which the acreage limitation
provisions may apply: where the land is located (district
name), whether the land is owned or leased, and the legal
Land a public entity acquired (began to
description of the land parcels. Reclamation did not fully
own or lease) after December 31, 2004
implement the acreage limitation provisions applicable to
public entities until January 1, 2005; such application is not
retroactive.
13a
13b
13c
Total number of acres first owned or
leased after December 31, 2004
Calculates the total owned and total leased acres to which the
acreage limitation provisions may apply.
14a
14b
Further identifies the land to which the acreage limitation
provisions may apply: where the land is located (district
name), the legal description of the land parcels, the other
Land that is used for other than
purpose for which the land is used, whether the land is owned
specified regulatory/statutory purposes or leased, and the number of acres used for each specified
purpose. Land that is used for the specified
regulatory/statutory purposes is not subject to the acreage
limitation provisions.
17a
17b
17c
17d
17e
Total number of acres owned, lease,
and held (owned and leased) that is
used for other than specified
regulatory/statutory purposes
18a
18b
19
Calculates the total owned, total leased, and total held acres to
which the acreage limitation provisions may apply.
Income from crop production, lease
payments, or crop sales corresponding Determines whether the land listed in item 17 is subject to the
to the land that is used for other than acreage limitation provisions.
specified regulatory/statutory purposes
Page 13 of 22
20a
20b
20c
XS
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Nonexcess Designation
Questions Specific to Public Entities
District name
Particularly useful for public entities that hold land in multiple
districts. Allows a district to identify the part of the public
entity's information that is applicable to that district's required
district summary forms (OMB Control No. 1005-0006).
Total directly owned acres not
Facilitates completion of district summary forms (OMB Control
operated by a lessee or other operator No. 1005-0006).
Total directly owned acres operated by
a lessee or other operator
Total directly owned acres used for
other than specified
regulatory/statutory purposes and for
which revenue is received
Total directly leased acres used for
other than specified
regulatory/statutory purposes and for
which revenue is received
Facilitates completion of district summary forms (OMB Control
No. 1005-0006).
39
Facilitates completion of district summary forms (OMB Control
No. 1005-0006).
40
Total excess acres
Facilitates completion of district summary forms (OMB Control
No. 1005-0006).
41
Total full-cost acres
Facilitates completion of district summary forms (OMB Control
No. 1005-0006).
42
Legal description of land to be
designated as nonexcess
Number of actual acres
Class 1 equivalency factor
Class 1 equivalent acres
Page 14 of 22
7a
8a
24b
7b
24c
7c
24d
7d
24e
7e
XSIN
AQ
7- 21
CON
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7- 21
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T-L
7- 21
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7- 21
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XS
24a
7- 21
7- 21
FAR
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7- 21
VER
IFY
7- 21
FC
7- 21
37
38
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Required to determine the extent and location of the land to be
designated as nonexcess.
Identifies the amount of land in the listed legal description
If applicable, identifies the class 1 equivalency factor of the
discretionary provisions district in which the land is located, as
specified in a land classification.
Calculates additional acres gained through application of a
class 1 equivalency factor to the actual acres.
PE-I
ND
36
Facilitates completion of district summary forms (OMB Control
No. 1005-0006).
District name
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Excess Designation
Nonexcess Designation
Direct landowner of land to be
designated as nonexcess
Name of the direct landowner. Applies to indirectly owned
land that is being designated as nonexcess. Only the direct
landowner can designate nonexcess land; therefore, indirect
landowners must take designation information from the direct
landowner's RRA form.
Applies to indirectly owned land that is being designated as
Acres designated as nonexcess by the nonexcess. Only the direct landowner can designate
direct landowner
nonexcess land; therefore, indirect landowners must take
designation information from the direct landowner's RRA form.
8c
Type of acres
Identifies the whether or not class 1 equivalency calculations
were already performed on the direct landowner's RRA form.
8d
Percentage of interest in the direct
landowner
Identifies the indirect landowner's amount of interest in the
direct landowner for attribution determination purposes
8e
Calculates the total number of nonexcess acres attributable to
Number of nonexcess acres attributed the indirect landowner based on the indirect landowner's
to the indirect landowner
percentage of interest in the direct landowner and the amount
of land selected as nonexcess by the direct landowner.
8f
Total acres designated as nonexcess
Calculates the total number of acres the direct landowner
designates as nonexcess (i.e., within the applicable ownership
entitlement).
25
9
District name
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
26a
11a
13a
Legal description of the land to be
designated as excess
Required to determine the extent and location of the land to be
designated as excess.
26b
11b
Type of irrigation water received
Identifies the source of the nonproject water being received.
Number of actual acres
Identifies the amount of land in the listed legal description
Page 15 of 22
11c
26c
11e
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7- 21
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7- 21
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7- 21
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7- 21
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7- 21
8b
7- 21
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7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Reason for receipt of Reclamation
irrigation water on excess land
Total number of excess acres owned
directly westwide
Excess Designation
Direct landowner of land to be
designated as excess
Justifies the incidences where it is acceptable for selected
nonfull-cost acreage to exceed a nonfull-cost entitlement (land
is involuntarily acquired, held under recordable contract, etc.)
26d
Calculates the total number of excess acres the landowner can
designate as excess.
Name of the direct landowner. Applies to indirectly owned
land that is being designated as excess. Only the direct
landowner can designate excess land; therefore, indirect
landowners must take designation information from the direct
landowner's RRA form.
12
13b
Acres designated as excess by the
direct landowner
Applies to indirectly owned land that is being designated as
excess. Only the direct landowner can designate excess land;
therefore, indirect landowners must take designation
information from the direct landowner's RRA form.
13c
Percentage of interest in the direct
landowner
Identifies the indirect landowner's amount of interest in the
direct landowner for attribution determination purposes
13d
Calculates the total number of excess acres attributable to the
Number of nonexcess acres attributed indirect landowner based on the indirect landowner's
to the indirect landowner
percentage of interest in the direct landowner and the amount
of land designated as excess by the direct landowner.
13e
Calculates the total number of acres the indirect landowner is
Total number of excess acres indirectly
declaring as excess land because the direct landowner
owned westwide
designated it as excess.
14
Total acres designated as excess
Calculates the total number of acres the landholder designates
as excess (i.e., above the applicable ownership entitlement,
and thus ineligible to receive Reclamation irrigation water).
Page 16 of 22
27
15
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
XS
11d
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Legal description of land to be selected Required to determine the extent and location of the land to be
as nonfull-cost
selected as nonfull-cost.
Number of actual acres
Identifies the amount of land in the listed legal description
If applicable, identifies the class 1 equivalency factor of the
Class 1 equivalency factor
discretionary provisions district in which the land is located, as
specified in a land classification.
Calculates additional acres gained through application of a
Class 1 equivalent acres
class 1 equivalency factor to the actual acres.
Name of the direct landowner. Applies to indirectly owned
land that is being designated as nonexcess. Only the direct
Direct landholder of land to be selected
landowner can designate nonexcess land; therefore, indirect
as nonfull-cost
landowners must take designation information from the direct
landowner's RRA form.
Nonfull-Cost Selection
District name
29a
7a
8a
29b
7b
29c
7c
29d
7d
29e
7e
8b
Acres selected as nonfull-cost by the
direct landholder
Applies to indirectly owned land that is being designated as
nonexcess. Only the direct landowner can designate
nonexcess land; therefore, indirect landowners must take
designation information from the direct landowner's RRA form.
8c
Type of acres
Identifies the whether or not class 1 equivalency calculations
were already performed on the direct landholder's RRA form.
8d
Percentage of interest in the direct
landholder
Identifies the indirect landholder's amount of interest in the
direct landholder for attribution determination purposes
8e
Calculates the total number of nonfull-cost acres attributable to
Number of nonfull-cost acres attributed the indirect landholder based on the indirect landholder's
to the indirect landholder
percentage of interest in the direct landholder and the amount
of land selected as nonfull-cost by the direct landholder.
Page 17 of 22
8f
XS
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Nonfull-Cost
Selection
Total acres selected as nonfull-cost
Calculates the total number of acres the landholder selects to
receive Reclamation irrigation water at the nonfull-cost rate
(i.e., within the applicable nonfull-cost entitlement).
Total nonfull-cost acreage exceeds
applicable nonfull-cost entitlement
Justifies instances where it is acceptable for selected nonfullcost acreage to exceed a nonfull-cost entitlement (land is
involuntarily acquired, held under recordable contract, etc.)
District name
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Legal description of land not receiving Required to determine the extent and location of the land not
Reclamation irrigation water
receiving Reclamation irrigation water.
30
Land Not Receiving Water
Source of water
Specified that nonproject water being received, or states that
the land is not being irrigated.
Identifies the amount of land in the listed legal description. In
the case of Form 7-21FC, calculates the number of acres
Number of actual acres
attributable to the indirect landholder based on percentage of
interest in the direct landholder.
Calculates the total number of acres held by the landholder
Total acres not receiving Reclamation that are not receiving Reclamation irrigation water and thus do
irrigation water
not count against the applicable acreage limitation
entitlements.
Page 18 of 22
12a
31b
12b
12c
12d
12e
31c
31d
12f
12g
31e
12h
32
13
XS
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
31a
Identifies the direct landholder of the land that is not receiving
Reclamation irrigation water.
Applies to indirectly held land that is being selected to not
Actual acres selected by the direct
receive Reclamation irrigation water. Only the direct
landholder to not receive Reclamation landholder can make such a selection; therefore, indirect
irrigation water
landholder must take this information from the direct
landholder's RRA form.
Identifies the percentage of interest the indirect landholder has
in the direct landholder for attribution determination purposes.
9
10
Direct landholder for indirectly held
land
Percentage of interest attributable to
the indirect landholder
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Full-Cost Selection
Full-Cost Selection
District name
Identifies the district in which the land parcels are located;
particularly helpful in cases where the landholder holds land in
more than one district.
Legal description of land to be selected Required to determine the extent and location of the land to be
as full-cost
selected as full-cost.
Number of actual acres
Identifies the amount of land in the listed legal description
Total number of full-cost acres held
Calculates the total number of full-cost acres the landholder
directly westwide
can select as full-cost.
Name of the direct landholder. Applies to indirectly held land
that is being selected at full-cost. Only the direct landholder
Direct landholder of land to be selected
can select full-cost land; therefore, indirect landholders must
as full-cost
take selection information from the direct landholder's RRA
form.
Applies to indirectly held land that is being selected as fullAcres selected as full-cost by the direct cost. Only the direct landholder can select full-cost land;
landholder
therefore, indirect landholders must take selection information
from the direct landholder's RRA form.
Percentage of interest in the direct
Identifies the indirect landholder's amount of interest in the
landholder
direct landholder for attribution determination purposes
Calculates the total number of acres the indirect landholder is
declaring as full-cost land because the direct landholder
selected it as full-cost.
Total acres selected as full-cost
Calculates the total number of acres the landholder selects to
receive Reclamation irrigation water at the full-cost rate (i.e.,
above the applicable nonfull-cost entitlement).
Page 19 of 22
14a
16a
33b
14b
33c
14c
15
16b
16c
16d
16e
17
34
18
XS
XSIN
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7- 21
CON
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7- 21
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7- 21
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7- 21
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7- 21
7- 21
FAR
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7- 21
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IFY
7- 21
FC
7- 21
PE-I
ND
33a
Calculates the total number of full-cost acres attributable to the
Number of full-cost acres attributed to indirect landholder based on the indirect landholder's
the indirect landholder
percentage of interest in the direct landholder and the amount
of land selected as full-cost by the direct landholder.
Total number of full-cost acres
indirectly held westwide
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Questions Specific to the
Form 7-21VERIFY
Persons/Entities Attributed Questions Specific
w/Land Held in Trust or Estate to Trusts or Estates
Grantor's name, revocability of the
trust, and whether the trust was
created on or after January 1, 1981
Applicable to trusts only. Identifies the individual/entity
attributed with land held in trust and ascertains whether the
trust is a grantor-revocable trust for attribution purposes.
5a
5b
5c
Name
Identifies the persons/entities attributed with land held in trust
or estate.
7a
Relationship to the Trust or Estate
Identifies whether the person/entity is a beneficiary, trustee,
grantor, or executor for acreage limitation attribution purposes.
7b
Employer Identification Number
Facilitates identification of the entity that is attributed with land
held in trust or estate.
7c
Acreage limitation status
Allows determination of proper entitlements for the
person/entity that is attributed with land held in trust or estate.
7d
Percentage of interest in the trust or
estate
Identifies the percentage of interest the person/entity has in
the trust or estate for attribution determination purposes.
7e
Annual lease renewal or extension
Identifies the annual lessee/lessor (as applicable), the effective
date and length of the lease renewal/extension, the district in
which the leased land is located, and the legal description of
the leased land. Allows districts and Reclamation to ensure
that leases being renewed/extended on the Form 7-21VERIFY
are, in fact, annual leases and that gathers necessary
information about the leased land. Prevents parties to an
annual lease from having to generate new lease documents
every year.
Page 20 of 22
1
5a
5b
5c
5d
5e
XS
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
4a
4b
4c
4d
Wholly-owned entities, affiliations with Alerts districts and Reclamation to other landholdings/other
nominee partnerships, and trusts with entities/other individuals that may need to complete their own
class beneficiaries.
RRA forms.
Identifies the form(s) to which a particular Form 7-21VERIFY
Form(s) that are being verified and the
applies. Especially useful if the standard form has a different
date of the form(s)
date than any supplemental forms (e.g., Form 7-21XS).
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Questions Specific to Form 7-21PE-IND
Questions Specific to Form
7-21XS and Form 7-21FC
Form 721VERIFY
Change in operator
Identifies a new operator, the previous operator, the district in
which the land is located, and the legal description of the land
being operated. Allows landowners to report changes in farm
operators without completing a "long" form.
Identifies the ownership entitlement corresponding to the
landholder completing the RRA form
Identifies the nonfull-cost entitlement corresponding to the
Landholder's nonfull-cost entitlement
landholder completing the RRA form
Identify the part owner that requires the Completed only by entities. Information on an entity's part
entity to designate excess land (select owners is required because entitlements of the part owners
full-cost land)
may affect the eligibility of land held by the entity.
Identify the direct/indirect landholders
who exceed their ownership
Completed only by trusts/estates. Information on landholders
entitlement that require the trust to
to whom land held in trust is attributed is required because
designate excess land (select full-cost entitlements
land)
Identifies the entity through which the public entity indirectly
Name of partially owned legal entity
holds land.
Further identifies the entity through which the public entity
Partially owned legal entity's employer
partially holds land. Particularly useful when working with
identification number
entities that have similar names or subsidiaries.
Allows determination of proper entitlements. The country in
State/Country where partially owned
which a foreign entity landholder is registered or established
legal entity is established
can affect eligibility and entitlements if the country has a
certain treaty(ies) with the U.S.
Legal description of land
Required to determine the extent and location of the land.
Percentage of interest owned by the
Identifies the public entity's amount of interest in the partially
public entity in the partially owned legal
owned legal entity for attribution determination purposes.
entity
Identifies the legal entity's total landholding, a certain
Number of acres owned and leased by
percentage of which is attributed to the public entity through
the partially owned legal entity
the public entity's interest in the legal entity.
Acreage attributable to the public entity Calculates the number of acres attributable to the public entity
based on the percentage of interest
based on the public entity's percentage of interest in the legal
held in the legal entity
entity.
Page 21 of 22
Landholder's ownership entitlement
5
5
6a 6a
6b 6b
3a
3b
3c
3d
3e
3f
3g
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
XS
6a
6b
6c
6d
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
OMB Control No. 1006-0005, "Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation,
43 CFR part 426 and 43 CFR part 428," Supporting Statement Question 2 (Attachment 1)
Question Specific
to Continuations
Questions Specific to
Form 7-21XSINAQ
Questions Specific to Form 7-21XSINAQ
Legal description of land
Required to determine the extent and location of the land.
Allows districts and Reclamation to track the most recent
Name of the landholder from whom
status of the land in question by providing a reference point
each parcel was involuntarily acquired
(name of the previous landholder).
Identifies when the 10-year deed covenant time period begins
Date each parcel was involuntarily
if the parcel was excess in the previous landholder's
acquired
landholding but becomes nonexcess in the landholding of the
involuntarily acquiring landholder.
Helps districts and Reclamation to ascertain whether or not the
Status of the parcel when it was
involuntarily acquired parcel is or can be designated as
involuntarily acquired
excess/nonexcess in the landholding of the involuntarily
acquiring landholder.
Why the land is eligible to receive
Reclamation irrigation water if the land
Specifies/verifies that a deed covenant exists.
was excess when it was involuntarily
acquired
Ascertains the acreage limitation status of the involuntarily
Acreage limitation status of the
acquiring landholder. In certain cases, the involuntarily
landholder from whom the land was
acquiring landholder's acreage limitation status may change
involuntarily acquired
(or be allowed to remain unchanged) based on the status of
the previous landholder.
Ascertains the appropriate rate for Reclamation irrigation water
Water rate applicable for the
deliveries to the involuntarily acquired land. In certain cases,
Reclamation irrigation water delivered the water rate charged to the involuntarily acquiring landholder
to the previous landholder
remains unchanged from the rate charged to the previous
landholder.
"This form is a continuation of Form 7- Identifies the specific standard form of which the optional
21_______ Dated __________"
continuation sheet is an extension.
Page 22 of 22
XSIN
AQ
7- 21
CON
T-O
7- 21
CON
T-L
7- 21
CON
T-I
7- 21
INFO
XS
7- 21
7- 21
FAR
MOP
7- 21
VER
IFY
7- 21
FC
7- 21
PE-I
ND
7- 21
TRU
ST
7- 21
PE
94
7- 21
7- 21
91
7- 21
90
7- 21
90E Z
84
7- 21
7- 21
81
7- 21
80E Z
7- 21
80
Reason for Collecting this Information
7- 21
Question on the RRA Form
Item Numbers of the Forms on Which the Question Appears
1
2
3
4
5
6
7
X
X
X
File Type | application/pdf |
File Title | 1006-0005 Question Justification.xls |
Author | aharvey |
File Modified | 2009-04-23 |
File Created | 2009-04-23 |