Ccc-902 Farm Operating Plan For An Entity

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This form is available electronically.

CCC-902E
(03- 26- 09)

(See Page 5 for Privacy Act Statement.)
3. Program Year

1. County

U.S. D EPARTMENT OF AGRI CULTURE
Commodit y Credit Corporation

FARM OPERATING PLAN FOR AN ENTITY
2009 and Subsequent Program Years

2. State

For “
actively engaged in farming”and other payment eligibility/limitation determinations.
This form is to be completed for an entity, including a joint operation, that is seeking benefits from the Farm Service Agency (FSA) under one or more programs
that are subject to the regulations at 7 CFR Part 1400. This form collects farming and other information about the entity that receives program benefits directly
using the tax identification number listed in Part A. This form also collects information about the members of such entity. An individual who receives program
benefits directly as an individual must complete a CCC-902I with respect to that individual’
s operation. Payment eligibility is based upon the contribution of certain
inputs to a farming operation such as land, capital, equipment, labor, and management by the entity listed in Part A. The information on this form will be used by
FSA to determine payment eligibility and limitation of payments by direct attribution.

PART A - ENTITY INFORMATION
1. Farming Entity’
s Name and Address (Include Zip Code)

2. Tax Identification Number (If the taxpayer
identification number is already on file with FSA,
only the last 4 digits are required)

3. Date of Formation (MM-DD-YYYY)

PART B - TYPE OF OPERATION (Select only one)
1. Select appropriate type of operation that defines the entity identified in Part A:
General Partnership

Limited Partnership

Estate

City, County or State-owned Entity

Joint Venture

Limited Liability Company

Indian Tribe

Sole Proprietorship/DBA

Revocable/Living Trust

Charitable/Tax-exempt
Organization
Public School

Other:
Corporation
Irrevocable Trust
2. Supporting documentation (such as articles of incorporation, trust papers, partnership agreement, evidence of heirship, and operational authorities of all
shareholders, members and owners) is required, except for public schools, States, State entities, cities, and counties, to verify the legal status of the
entity and the authority of its shareholders, members or owners to the satisfaction of CCC.

PART C - MEMBER INFORMATION (Use CCC-902E Continuation if additional space is needed for any information in Part C)
1. Members - List all members/shareholders of the entity identified in Part A of this form:
A.
Name

B.
Tax ID Number
(Last 4 digits if
already on file)

C.
% Share

D.
Position and Salary
(If applicable)

E.
Family Member
Relationship
(if applicable)

$
$
$
$
$
$
G. I certify that I have signature authority for the entity identified in Part A and that all information in
Part C is true and correct.

F.
Does this member have
signature authority for the
legal entity? (Yes or No)
YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

1. Initials

2. Date

2. If the entity in Part A is an Estate or Trust, or if any member/shareholder is listed above is an Estate or Trust, list the Executor, Administrator, or Grantor:
A. Name of Estate or Trust
B. Name of Executor/Administrator/Grantor
3. Embedded Entities –If any member/shareholder of the entity identified in Part A is an entity, a CCC-901, Member’
s Information, must also be completed and
submitted concurrent with this CCC-902E. Additionally, a CCC-902E must be completed and submitted for each embedded entity.
Check if CCC-901 is attached.

Check if CCC-902E is attached for an embedded entity.

4. Other farming interests: Complete this item for any member/shareholder identified in Part C that has an interest in other farming operations.
A.
Member’
s name

B.
Name of Farming interest(s)

C.
Tax ID Number of farming interest
(Last 4 digits if already on file)

D.
County(ies) and State(s)
where farming interest(s)
are located

The U.S. Department of Agriculture (USDA) prohibits discrimination in all its program and activities on the basis of race, color, national origin, age, disability, and where applicable, sex, marital status, familial status,
parental status, religion, sexual orientation, genetic information, political beliefs, reprisal, or because all or part of an individual’
s income is derived from any public assistance program. (Not all prohibited bases apply to
all programs.) Persons with disabilities who require alternative means for communication of program information (Braille, large print, audiotape, etc.) should contact USDA’
s TARGET Center at (202) 720-2600 (voice
and TDD). To file a complaint of discrimination, write to USDA, Director, Office of Civil Rights, 1400 Independence Avenue, SW., Washington, DC 20250-9410, or call (800) 795-3272 (voice) or (202) 720-6382 (TDD).
USDA is an equal opportunity provider and employer.

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CCC-902E(03-26-09)

Name of Entity (as identified in Part A):

Page 2 of 6

5. Minor Members or Shareholders –For any Member or Shareholder who is a minor, provide the following:
N/A
A.
B.
C
D.
Minor’
s Name
Date of
Parent’
s or Guardian’
s Name
Parent’
s or Guardian’
s Address
Birth

E.
Parent or Guardian’
s SSN
or Tax ID Number
(Last 4 digits if already on file)

F. Separate Status of Minors:
(1) Is any minor a producer on a farm in which the parent or guardian has no interest?

YES

NO

(2) Does any minor maintain a separate household from the parent or guardian and personally carry out farming
activities with respect to the minor’
s far ming oper ation, including maintaining s epar ate acc ounting?

YES

NO

(3) Does any minor who is represented by a court-appointed guardian or conservator responsible for the minor
a) live in a household other than the parents’household(s), and b) have a vested ownership in the farm?

YES

NO

(4)

If any minor with an interest in this farming operation can answer “
YES”to Items F(1) through F(3), list that minor’
s name:

6A. Citizenship Status - Is each Member and Shareholder of the entity or joint operation identified in Part A, and any embedded entity identified in Part C a
U.S. Citizen?
YES, all members/shareholders are US Citizens - Go to Part D

NO, one or more members/shareholders is not a US Citizen - Complete Item 6B

6B. For each member or shareholder (direct or embedded) who is not a US Citizen, provide the following:
(2) This individual has a
valid Form I-551

(1) Name of Individual

FOR FSA USE ONLY
Form I-551 Presented to FSA

YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

YES

NO

CCC Initials

PART D - SUMMARY OF CONTRIBUTIONS TO THE FARMING OPERATION
1. For the farming operation of the entity identified in Part A, what percentages of the overall inputs will be contributed directly by the Entity? Enter
the following information for contributions to be made by the entity identified in Part A. These percentages should reflect the capital provided directly by the legal
entity; land and equipment owned and/or cash leased by the legal entity and used in the farming operation; labor hired by the legal entity; and management hired by the legal
entity. (Provide detailed information about these contributions in Items A through E.)

A. Capital

B. Land
C. Equipment
D. Hired Labor
E. Hired Management
%
%
%
%
%
2. For the farming operation of the entity identified in Part A, what percentages of the following farm inputs will be contributed by the Members
listed in PART C? Enter the following information for the contributions to be made by the members. These percentages should reflect any capital originating from
members’
funds rather than from the entity; land and equipment owned or obtained by the member(s) and contributed to this farming operation without compensation to the
member(s); labor and management hired by the members for the entity; and labor and management performed personally by the member(s) for the benefit of the farming
operation identified in Part A. (Provide information about these contributions in Items B through H).

A.
Member’
s
Name

B.
Capital
(Current
Year) %

C.
Land
%

D.
% of
Owned
Land

For additional space, use and attach CCC-902E Continuation

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E.
Equipment
%

F.
% of
Owned
Equipment

G. Labor (%)
Hired

Active
Personal

H. Management (%)
Check
if 1000
Hours

Hired

Active
Personal

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CCC-902E (03-26-09)

Name of Entity (as identified in Part A):

Page 3 of 6

PART E - LAND
1. Land:

Enter the following information for ALL land in the farming operation of the entity identified in Part A. If land is cash leased from an individual or
entity that has an interest in the crop or crop proceeds, include the rental rate in $/acre in Column F; otherwise enter “cash.”
(For additional space, complete CCC-902 Continuation and attach to this form)
A.
B.
C.
D.
E.
F.
G.
Farm No. and
Land Leased or
Check as applicable
Name of Person or Entity
Acres
Rental Rate $
Check here if
Location
Contributed By
Whom Land is Leased to
Owned
per Acre/ %
same land
(County and State)
and/or From (Includes names of
or
or Crop Share
interest was
Leased
Leased
Owned
landowners and landlords)
To
From
Leased
held last year

Farm No.:
Location:
Farm No.:
Location:
Farm No.:
Location:
Farm No.:
Location:
Farm No.:
Location:

PART F - CAPITAL SOURCES and USES
1.

Indicate the source(s) of all farming capital for the entity identified in Part A? (Check ALL that apply.)
Non-borrowed capital

Private loans/credit

Commercial loans/credit

Other:

FSA program payments from this crop year

2. Will contributions of capital, farming equipment or land be acquired as a result of a loan or credit arrangement?
YES go to Item 3

NO go to Part G

3. Will such loan or credit be acquired from, guaranteed by, co-signed by, or secured by an individual, joint operation or entity that has an interest in the
farming operation identified in Part A (Such interest may be as a landowner or other tenant)?
YES. Complete Items 3(A) through 3(E)
A
Type of Contribution

NO. Go to Part G.

B
Name of Loan or Credit Source

C
Guarantor's Name

D
Credit Source or Guarantor’
s
Affiliation or Interest in the
Farming Operation

E
Percent of
Total Capital
%
%
%

PART G - EQUIPMENT (All percentages are based on annual rental values.)
1.

Owned Equipment:

2. Leased Equipment:

Enter the percent of ALL equipment owned by the farming operation of the entity identified in Part A that will be used on the farms
identified in Part C by the entity:
%
Enter the following information for ALL leased equipment to be used in the farming operation of the entity identified in Part A. If
leased equipment is not used in this farm operation, enter 0%.

A.
Percent of Total Equipment
Used in the Farming Operation

B.
Name of Individual/Entity
Equipment is Leased From

C.
Type of Equipment Leased

D.
Does the Individual/Entity the
equipment is leased from have an
interest in this farming operation?

%

YES

NO

%

YES

NO

%

YES

NO

3. Lease Agreements: If Item 2D is “
YES,”copies of lease agreement and documentation may be required for compliance purposes. GO TO Part H.

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CCC-902E (03-26-09)

Name of Entity (as identified in Part A):

Page 4 of 6

PART H - CUSTOM SERVICES
1. Will custom services be utilized by the entity identified in Part A on the farms listed in Part E?
NO. GO TO PART I
YES. Complete Items 1A through 1D.
A.
Type of Services

B.
Farm Number(s)

C.
Number of Acres

D.
Name of Provider

PART I - LABOR NOT PROVIDED BY MEMBERS/SHAREHOLDERS IDENTIFIED IN PART C
For the farms listed in Part E, enter the information for contributions of labor to the farming operation that will not be provided by the members or shareholders
listed in Part C:

Type

Amount
%

1. Other labor: Enter the percentage or the number of hours to be donated by family members or others
for which no payment will be issued or owed.

hrs

2. Hired labor:
A. Will any of the hired labor for the farming operation identified in Part A originate from the same source as the leased equipment in Part G?
NO

YES

If “
YES”
, acceptable documentation to prove such relationship may be required for compliance purposes.

B. Will any of the hired labor for the farming operation identified in Part A be included in the custom services shown in Part H?
YES If “
YES”
, acceptable documentation to prove such relationship may be required for compliance purposes.

NO

PART J - MANAGEMENT
Enter all managerial duties and/or activities r equir ed f or the f arming oper ation indentified in P art A which will be pr ovided pers onally by member(s) or
shareholder(s) of the entity or joint oper ation; or by hir ed management.
1. Active personal management:
List the spec ific managerial duties/activities that will be perf or med personally by eac h member or s hareholder.

.

The duties/activities must be performed on a regular basis; be identifiable and document able; and be separat e and distinct from the management
activities perfor med by any other member(s) or shareholder(s).
(This requirement is not applicable to the heirs of Estate or the beneficiaries of Trusts.)
A.
Member/Shareholder

B.
Duties/Activities

For additional space, use and attach CCC-902E Continuation
2. Hired management:
Describe any hired management duties/activities that will be provided by someone other than a member or shareholder (Include management by an
administrator or trustee who receives compensation for this service or activity):

3. Other management:
Describe any non-compensated management that will be provided by someone other than a member or shareholder (include management by an
administrator or trustee who does not receive compensation for this activity):

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CCC-902 E (03-26-09)
PART K - REMARKS

Page 5 of 6

Name of Entity (as identified in Part A):

Check all of the following that apply:
CCC-902 Continuation attached for additional information for Part E - Land
CCC-902E Continuation attached for additional information for the following Parts:
Part C –Member information
Part D –Summary of Contributions
Part F –Capital
Part G –Equipment
Part H –Custom Services

PART L - CERTIFICATION - (FOR JOINT VENTURES AND GENERAL PARTNERSHIP, A SIGNATURE IS REQUIRED FOR EACH MEMBER)
I certify that all the information entered on this document and any supporting documentation is true and correct. I understand that furnishing incorrect
information will result in forfeiture of payments and may result in the assessment of a penalty. I will timely provide written notification to the Farm
Service Agency committees for the county and State listed on this form of any changes in this farming operation. By signing this form I acknowledge that:
•all supporting documentation has been submitted as required
• I have reviewed and understand all definitions and requirements on Page 6 of this form.
• all information will be considered in effect continuously unless changes or revisions are submitted.
• it is my responsibility to timely notify FSA in writing of any changes that may affect these representations, including, but not limited to: the composition
of the entity identified in Part A; the farming, ranching or forestry operation of the entity identified in Part A; financial status of the entity identified in
Part A.
• evidence such as tax records, certified public accountant's certification, or other documentation may be required to validate these representations and I
will take all necessary actions to provide such materials to the applicable State or county committee if requested by FSA..
• it is my responsibility to timely notify FSA in writing of any successors who acquire an interest in this farming operation as the result of the death of a
member or shareholder.
1.
Signature (By)

NOTE:

2.
Title/Relationship of Individual Signing in the
Representative Capacity

3.
Date (MM-DD-YYYY)

The primary authority for requesting and safeguarding the information described on this form is the Food, Conservation, and Energy Act of 2008 (Pub. L 110-246).
Additionally, the authority for requesting this information is 7 CFR Part 1400 and 7 CFR Part 1410. The information requested is necessary for CCC to assist in
determining eligibility for program benefits. Furnishing the requested information is voluntary. Failure to furnish the requested information will result in a determination of
ineligibility for certain program benefits and other financial assistance administered by USDA. The information collected as a result of this form may be released to USDA
employees, USDA contractors, or authorized USDA cooperators who are bound to safeguard the information under Section 1619 of the Food, Conservation, and Energy
Act, the Privacy Act or 1974, the E-Government Act of 2002, and related authorities.
This information collection is exempted from the Paperwork Reduction Act, as is required for the administration of the Food, Conservation, and Energy Act of 2008 (Pub.
L.110-246, Title I, Subtitle F –Administration). The provisions of criminal and civil fraud, privacy, and other statutes may be applicable to the information provided.
RETURN THIS COMPLETED FORM TO YOUR COUNTY FSA OFFICE.

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CCC-902 E (03-26-09)

Page 6 of 6

DEFINITIONS
The following definitions apply to Form CCC-902E.
1.

ACTIVELY ENGAGED IN FARMING –means providing both: 1) significant contributions of capital, equipment, or land, or combination thereof to the farming
operation; and 2) significant contributions of active personal labor or active personal management, or a combination thereof, to the farming operation as described.
Further, for a person or legal entity to be considered actively engaged in farming for program payment purposes, the contributions of the person or legal entity must be
at-risk and commensurate with the person's or legal entity's claimed share of the profit and loss of the farming operation. Failure to meet these requirements will result
in the determination of ineligibility for payments under programs specified in 7 CFR Part 1400.

2.

INTEREST IN A FARMING OPERATION –a person or legal entity is considered to have an interest in a particular farming operation if the person or legal entity
owns or rents land to or from that farming operation; has an interest in the agricultural commodities produced on the operation; or is a member of a joint operation that
either owns or rents land to or from the farming operation, or has an interest in the agricultural commodities produced on that operation.

3.

JOINT OPERATION - is a general partnership, joint venture, or similar organization.

4.

PERSON –is a natural person (an individual) and does not include a legal entity.

5.

ACTIVE PERSONAL LABOR –a person is considered to be providing active personal labor with respect to a farming operation if that person is directly and
personally providing physical activities necessary to conduct the farming operation, including land preparation, planting, cultivating, harvesting, and marketing of
agricultural commodities in the farming operation. Other qualifying physical activities include establishing and maintaining conserving covers and those physical
activities necessary for livestock production for the farming operation.

6.

ACTIVE PERSONAL MANAGEMENT –a person is considered to be providing active personal management with respect to a farming operation if that person is
directly and personally providing the general supervision and direction of activities and labor involved in the farming operation; or providing services (whether
performed on-site or off-site) reasonably related and necessary to the farming operation.

7.

CAPITAL –with respect to a farming operation is the funding provided by a person or legal entity to the farming operation in order for such operation to conduct
farming activities. To be considered a countable contribution for a person or legal entity, the capital must have been derived from a fund or account separate and
distinct from that of any other person or entity involved in such operation. Countable capital does not include the value of any labor or management which is
contributed to the farming operation. A capital contribution may be a direct out-of-pocket input of a specified sum or an amount borrowed by the person or entity.
Capital does not include advance program payments.

8.

CONTRIBUTION –with respect to a farming operation is the provision of land, capital or equipment assets, and providing active personal labor, or active personal
management to the farming operation in exchange for, or the expectation of, deriving benefits based solely on the success of the farming operation.

9.

CUSTOM SERVICES –with respect to a farming operation is the hiring of a contractor or vendor that is in the business of providing such specialized services to
perform services for the farming operation in exchange for the payment of a fee for such services performed.

10.

ENTITY - is a corporation, joint stock company, limited liability company, association, limited partnership, limited liability partnership, irrevocable trust, revocable
trust, estate, charitable organization, or other similar organization including any such organization participating in the farming operation as a partner in a general
partnership, participant in a joint venture, a grantor of a revocable trust, or as a participant in a similar organization.

11.

EQUIPMENT –with respect to a farming operation is the machinery and implements needed by the farming operation to conduct activities of the farming operation
including machinery and implements involved in land preparation, planting, cultivating, harvesting or marketing of the crops produced by the farming operation.
Equipment also includes machinery and implements needed to establish and maintain conserving covers.

12.

FAMILY MEMBER –a person is considered to be a family member of another person in the farming operation of that person is related to the other as a lineal
ancestor, lineal descendant, sibling, spouse, or otherwise by marriage.

13.

FARMING ENTITY –is the entity, including a combination of entities, conducting a farming operation at one or more locations.

14.

FARMING OPERATION - is a business enterprise engaged in the production of agricultural products which is operated by a person or formal or informal entity
which is eligible to receive payments, directly or indirectly.

15.

LAND –with a respect to a contribution to a farming operation is agricultural land consisting of cropland, pastureland, wetland, or rangeland which meets the specific
requirements of the applicable program for which payments or benefits are sought.

16.

SUPPORTING DOCUMENTATION –is any information that supports the relevant representations made such as, but not limited to: articles of incorporation;
corporate meeting minutes; stock certificates; organizational papers; trust agreement; last will or testament or a deceased individual; affidavit of heirship approved by
Office of General Counsel; partnership agreement; property lease agreement; purchase agreement; land deed; lending security agreement; and financial statement.

17.

All other terms utilized in this form shall be defined pursuant to 7 CFR Part 1400.

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