This form is available electronically. (See Page 5 for Privacy Act Statement.) 1. County CCC-902E U.S.
D EPARTM ENT OF AGRI CULTURE (03- 26- 09) Com m odit y Credit Corporation FARM OPERATING PLAN FOR AN ENTITY 2009 and Subsequent Program Years For c actively engaged in farming d and other payment eligibility/limitation determinations. 2. State 3.
Program Year 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 9 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 info rmation on this form will be used by FSA to determine payment eligibility and limitation of payments ... more. less.
by direct attribution.<br><br> PART A - ENTITY INFORMATION 2. Tax Identification Number (If the taxpayer identification number is already on file with FSA, only the last 4 digits are required) 1. Farming Entity 9 s Name and Address (Include Zip Code) 3.<br><br> 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: City, County or State-owned Entity Indian Tribe 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 Other: 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 veri fy the legal status of the entity and the authority of its shareholders, members or owners to the satisfaction of CCC.<br><br> 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.<br><br> Tax ID Number (Last 4 digits if already on file) C. % Share D. Position and Salary (If applicable) E.<br><br> Family Member Relationship (if applicable) 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 G.<br><br> 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. 1. Initials 2.<br><br> 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.<br><br> Name of Executor/Administrator/Grantor 3. Embedded Entities 3 If any member/shareholder of the entity identified in Part A is an entity, a CCC-901, Member 9 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.<br><br> Check if CCC-901 is attached. Check if CCC-902E is attached for an embedded entity. 4.<br><br> Other farming interests: Complete this item for any member/shareholder identified in Part C that has an interest in other farming operations. A. Member 9 s name B.<br><br> 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.<br><br> Department of Agriculture (USDA) prohibits discrimination in all its program and activities on the basis of race, colo r, 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 i ndividual 9 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, larg e print, audiotape, etc.) should contact USDA 9 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).<br><br> USDA is an equal opportunity provider and employer. CCC-902E (03-26-09) Name of Entity (as identified in Part A): Page 2 of 6 5. Minor Members or Shareholders 3 For any Member or Shareholder who is a minor, provide the following: N/A A.<br><br> Minor 9 s Name B. Date of Birth C Parent 9 s or Guardian 9 s Name D. Parent 9 s or Guardian 9 s Address E.<br><br> Parent or Guardian 9 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 YES NO activit ies with r espect t o the minor 9 s f ar ming oper at ion, including maint aining s epar at e acc ount ing?<br><br> (3) Does any minor who is represented by a court-appointed guardian or conservator responsible for the minor YES NO a) live in a household other than the parents 9 household(s), and b) have a vested ownership in the farm? (4) If any minor with an interest in this farming operation can answer c YES d to Items F(1) through F(3), list that minor 9 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 Pa rt C a U.S.<br><br> 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: FOR FSA USE ONLY (1) Name of Individual (2) This individual has a valid Form I-551 Form I-551 Presented to FSA CCC Initials YES NO YES NO YES NO YES NO YES NO YES NO YES NO YES NO PART D - SUMMARY OF CONTRIBUTIONS TO THE FARMING OPERATION 1 .<br><br> For the farming operation of the entity identified in Part A, what percentages of the overall inputs will be contributed dire ctly 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 l egal entity; and management hired by the legal entity.<br><br> (Provide detailed information about these contributions in Items A through E.) A. Capital B. Land C.<br><br> Equipment D. Hired Labor E. Hired Management % % % % % 2 .<br><br> For the farming operation of the entity identified in Part A, what percentages of the following farm inputs will be contribut ed 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 9 funds rather than from the entity; land and equipment owned or obtained by the member(s) and contributed to this farming opera tion without compensation to the member(s); labor and management hired by the members for the entity; and labor and management performed personally by the membe r(s) for the benefit of the farming operation identified in Part A.<br><br> (Provide information about these contributions in Items B through H) . G. Labor (%) H.<br><br> Management (%) A. Member 9 s Name B. Capital (Current Year) % C.<br><br> Land % D. % of Owned Land E. Equipment % F.<br><br> % of Owned Equipment Hired Active Personal Check if 1000 Hours Hired Active Personal For additional space, use and attach CCC-902E Continuation 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 c cash.<br><br> d (For additional space, complete CCC-902 Continuation and attach to this form) C. Check as applicable A. Farm No.<br><br> and Location (County and State) B. Land Leased or Contributed By Owned Leased To Leased From D. Name of Person or Entity Whom Land is Leased to and/or From (Includes names of landowners and landlords) E.<br><br> Acres Owned or Leased F. Rental Rate $ per Acre/ % or Crop Share G. Check here if same land interest was 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.<br><br> 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 FSA program payments from this crop year Commercial loans/credit Other: 2. Will contributions of capital, farming equipment or land be acquired as a result of a loan or credit arrangement?<br><br> 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 enti ty that has an interest in the farming operation identified in Part A (Such interest may be as a landowner or other tenant) ? YES.<br><br> Complete Items 3(A) through 3(E) NO. Go to Part G. A Type of Contribution B Name of Loan or Credit Source C Guarantor's Name D Credit Source or Guarantor 9 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.<br><br> 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 b the entit : % 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%.<br><br> A. Percent of Total Equipment Used in the Farming Operation B. Name of Individual/Entity Equipment is Leased From C.<br><br> 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.<br><br> Lease Agreements: If Item 2D is c YES, d copies of lease agreement and documentation may be required for compliance purposes. GO TO Part H. CCC-902E (03-26-09) Name of Entity (as identified in Part A): Page 4 of 6 PART H - CUSTOM SERVICES 1.<br><br> 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.<br><br> Complete Items 1A through 1D. A. Type of Services B.<br><br> 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 prov ided by the members or shareholders listed in Part C: Type Amount % 1.<br><br> 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.<br><br> 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 c YES d , acceptable documentation to prove such relationship may be required for compliance purposes. B.<br><br> Will any of the hired labor for the farming operation identified in Part A be included in the custom services shown in Part H? NO YES If c YES d , acceptable documentation to prove such relationship may be required for compliance purposes. PART J - MANAGEMENT Enter all managerial duties and/ or activities r equir ed f or the f arming oper ation indentif ied in P art A which will be pr ovided pers onally by member(s) or shareholder(s) of t he ent it y or joint oper at ion; or by hir ed management.<br><br> 1. Active personal management: List the spec ific managerial duties/ activities that will be perf or med per sonally by eac h member or s hareholder. .<br><br> The duties/activities must be performed on a regular b asis; be identifi ab le an d d ocument abl e; and b e sep arat e an d di sti nct fro m th e 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.<br><br> 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) : CCC-902 E ( 03-26-09 ) Name of Entity (as identified in Part A): Page 5 of 6 PART K - REMARKS 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 3 Member information Part D 3 Summary of Contributions Part F 3 Capital Part G 3 Equipment Part H 3 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.<br><br> 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 th is 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.<br><br> " 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 s tatus 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..<br><br> " 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) 2.<br><br> Title/Relationship of Individual Signing in the Representative Capacity 3. Date (MM-DD-YYYY) NOTE: The primary authority for requesting and safeguarding the information described on this form is the Food, Conservation, and En ergy Act of 2008 (Pub. L 110-246).<br><br> 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.<br><br> 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 th e 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, Co nservation, and Energy Act of 2008 (Pub.<br><br> L.110-246, Title I, Subtitle F 3 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.<br><br> CCC-902 E (03-26-09) Page 6 of 6 DEFINITIONS The following definitions apply to Form CCC-902E. 1. ACTIVELY ENGAGED IN FARMING 3 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, t o the farming operation as described.<br><br> Further, for a person or legal entity to be considered actively engaged in farming for program payment purposes, the contributi ons 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. Fa ilure to meet these requirements will result in the determination of ineligibility for payments under programs specified in 7 CFR Part 1400. 2.<br><br> INTEREST IN A FARMING OPERATION 3 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.<br><br> 4. PERSON 3 is a natural person (an individual) and does not include a legal entity. 5.<br><br> ACTIVE PERSONAL LABOR 3 a person is considered to be providing active personal labor with respect to a farming operation if that person is directly an d personally providing physical activities necessary to conduct the farming operation, including land preparation, planting, cult ivating, harvesting, and marketing of agricultural commodities in the farming operation. Other qualifying physical activities include establishing and maintaining c onserving covers and those physical activities necessary for livestock production for the farming operation. 6.<br><br> ACTIVE PERSONAL MANAGEMENT 3 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 operati on; or providing services (whether performed on-site or off-site) reasonably related and necessary to the farming operation. 7. CAPITAL 3 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.<br><br> 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 a ny 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 amou nt borrowed by the person or entity.<br><br> Capital does not include advance program payments. 8. CONTRIBUTION 3 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 th e farming operation.<br><br> 9. CUSTOM SERVICES 3 with respect to a farming operation is the hiring of a contractor or vendor that is in the business of providing such speciali zed services to perform services for the farming operation in exchange for the payment of a fee for such services performed. 10.<br><br> ENTITY - is a corporation, joint stock company, limited liability company, association, limited partnership, limited liability partner ship, irrevocable trust, revocable trust, estate, charitable organization, or other similar organization including any such organization participating in the farm ing 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 3 with respect to a farming operation is the machinery and implements needed by the farming operation to conduct activities of t he farming operation including machinery and implements involved in land preparation, planting, cultivating, harvesting or marketing of the crops pr oduced by the farming operation.<br><br> Equipment also includes machinery and implements needed to establish and maintain conserving covers. 12. 13.<br><br> FAMILY MEMBER 3 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. FARMING ENTITY 3 is the entity, including a combination of entities, conducting a farming operation at one or more locations. 14.<br><br> FARMING OPERATION - is a business enterprise engaged in the production of agricultural products which is operated by a person or formal or inform al entity which is eligible to receive payments, directly or indirectly. 15. LAND 3 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.<br><br> 16. SUPPORTING DOCUMENTATION 3 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 ind ividual; affidavit of heirship approved by Office of General Counsel; partnership agreement; property lease agreement; purchase agreement; land deed; lending security agr eement; and financial statement. 17.<br><br> All other terms utilized in this form shall be defined pursuant to 7 CFR Part 1400.