This form is available electronically. |
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(See Page 5 for Privacy Act and Public Burden Statements) |
CCC-902E |
U.S. DEPARTMENT OF AGRICULTURE |
1. |
County |
3. Program Year |
(02-10-16) |
Commodity Credit Corporation |
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FARM OPERATING PLAN FOR AN ENTITY |
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2. |
State |
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Agricultural Act of 2014
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
Joint Venture
Sole Proprietorship/DBA
Corporation
Limited Partnership
Limited Liability Company
Revocable/Living Trust
Irrevocable Trust
Estate
Charitable/Tax-exempt Organization
Public School
City, County or State-owned Entity
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:
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F. |
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Name |
Tax ID Number |
% Share |
Family Member |
Does this member have |
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Position and Salary |
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(Last 4 digits if |
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Relationship* |
signature authority for the |
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(If applicable) |
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already on file) |
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(If applicable) |
legal entity? (Yes or No) |
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NO |
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*Family member means great grandparent, grandparent, parent, child (including legally adopted children and stepchildren), grandchild, great grandchild, sibling of family member in the farming operation, spouse of family member in the farming operation.
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.
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
CCC-902E (02-10-16) Name of Entity (as identified in Part A): |
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Page 2 of 6 |
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5. Minor Members or Shareholders – For any Member or Shareholder who is a minor, provide the following:
C
Parent’s or Guardian’s Name
D.
Parent’s or Guardian’s Address
E.
Parent or Guardian’s
SSN or Tax ID Number
(Last 4 digits if already on file)
F. Separate Status of Minors: |
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(1) |
Is any minor a producer on a farm in which the parent or guardian has no interest? |
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YES |
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(2) |
Does any minor maintain a separate household from the parent or guardian and personally carry out farming |
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YES |
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Activities with respect to the minor’s farming operation, including maintaining separate accounting? |
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(3) |
Does any minor who is represented by a court-appointed guardian or conservator responsible for the minor |
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YES |
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a) live in a household other than the parents’ household(s), and b) have a vested ownership in the farm?
(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 |
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FOR FSA USE ONLY |
valid Form I-551 |
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Form I-551 Presented to FSA |
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CCC Initials |
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YES |
NO |
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NO |
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YES |
NO |
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NO |
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NO |
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NO |
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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 |
% |
% |
% |
% |
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% |
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).
B.
Capital
(Current Year) %
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G. Labor (%) |
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H. Management (%) |
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Active |
Check |
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Active |
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Hired |
if 1000 |
Hired |
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Personal |
Personal |
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Hours |
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For additional space, use and attach CCC-902E Continuation
CCC-902E (02-10-16) |
Name of Entity (as identified in Part A): |
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Page 3 of 6 |
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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. |
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C. |
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D. |
E. |
F. |
G. |
Farm No. and |
Land Leased or |
Check as applicable |
Name of Person or Entity |
Acres |
Rental Rate $ |
Check here |
Location |
Contributed By |
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Whom Land is Leased to |
Owned |
per Acre/ % |
if same land |
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(County and State) |
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Leased |
Leased |
and/or From (Includes names of |
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or Crop Share |
interest was |
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Owned |
landowners and landlords) |
Leased |
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held last |
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To |
From |
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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
Commercial loans/credit
Private 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?
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 |
B |
C |
D |
E |
Type of Contribution |
Name of Loan or Credit Source |
Guarantor's Name |
Credit Source or Guarantor’s |
Percent of |
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Affiliation or Interest in the |
Total Capital |
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Farming Operation |
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%
PART G - EQUIPMENT (All percentages are based on annual rental values.)
1.Owned 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: |
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% |
2.Leased Equipment: 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. |
B. |
C. |
D. |
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Percent of Total Equipment |
Name of Individual/Entity |
Type of Equipment Leased |
Does the Individual/Entity the |
Used in the Farming Operation |
Equipment is Leased From |
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equipment is leased from have an |
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interest in this farming operation? |
% |
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YES |
NO |
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% |
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YES |
NO |
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% |
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YES |
NO |
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3.Lease Agreements: If Item 2D is “YES,” copies of lease agreement and documentation may be required for compliance purposes. GO TO Part H.
CCC-902E (02-10-16) |
Name of Entity (as identified in Part A): |
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Page 4 of 6 |
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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. |
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A. |
B. |
C. |
D. |
Type of Services |
Farm Number(s) |
Number of Acres |
Name of Provider |
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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:
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Type |
Amount |
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1. Other labor: Enter the percentage or the number of hours to be donated by family members or others |
% |
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for which no payment will be issued or owed. |
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hrs |
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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?
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.
PART J - MANAGEMENT
Enter all managerial duties and/or activities required for the farming operation indentified in Part A which will be provided personally by member(s) or shareholder(s) of the entity or joint operation; or by hired management.
1.Active personal management:
List each member or shareholder in column A; the specific managerial duties/activities that will be performed personally by each member or shareholder in column B. For nonfamily member operations only, complete items in column C to include the amount of time expended annually, either in hours or as a percentage of the total management hours required for the farming operation.
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B. |
C. |
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Time expended annually |
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Member/Shareholder |
Duties/Activities |
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(For nonfamily member operations only) |
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hrs |
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% |
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hrs |
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% |
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hrs |
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hrs |
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hrs |
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hrs |
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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):
CCC-902E (02-10-16) |
Name of Entity (as identified in Part A): |
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Page 5 of 6 |
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PART K - REMARKS |
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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 PARTNERSHIPS, 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.
2.
Title/Relationship of Individual Signing in the
Representative Capacity
NOTE: The following statement is made in accordance with the Privacy Act of 1974 (5 USC 552a – as amended). The authority for requesting the information identified on this form is 7 CFR Part 1400, the Commodity Credit Corporation Charter Act (15 U.S.C. 714 et seq.), and the Agricultural Act of 2014 (Pub. L. 113-79). The information will be used to identify the farm operating plan data needed to determine a legal entity’s eligibility for program benefits. The information collected on this form may be disclosed to other Federal, State, Local government agencies, Tribal agencies, and nongovernmental entities that have been authorized access to the information by statute or regulation and/or as described in applicable Routine Uses identified in the System of Records Notice for USDA/FSA-2, Farm Records File
(Automated). Providing the requested information is voluntary. However, failure to furnish the requested information will result in a determination of ineligibility for program benefits.
This information collection is exempted from the Paperwork Reduction Act as specified in the Agricultural Act of 2014 (Pub. L. 113-79, 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.
In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident.
Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA’s TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339. Additionally, program information may be made available in languages other than English.
To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at
http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: (1) mail: U.S. Department of Agriculture Office of the Assistant Secretary for Civil Rights 1400 Independence Avenue, SW Washington, D.C. 20250-9410; (2) fax: (202) 690-7442; or (3) email: program.intake@usda.gov. USDA is an equal opportunity provider, employer, and lender.
CCC-902E (02-10-16) |
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. The management activities must be critical to the profitability of the farming operation and performed under one or more of the following categories: 1) Capital which includes arranging financing and managing capital; acquiring equipment; acquiring land and negotiating leases; managing insurance and participating in USDA programs; 2) Labor which includes hiring and managing of hired labor; 3) Agronomics and marketing which includes selecting crops and making planting decisions; acquiring and purchasing of crop inputs; managing crops and making harvesting decisions; pricing and marketing of crop production.
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. This relationship includes great grandparent, grandparent, parent, child (including legally adopted children and stepchildren), grandchild, great grandchild, sibling of family member in the farming operation, spouse of family member in the farming
13.operation.
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.