Section 1400.207 - Landowners(a) A person or legal entity that is a landowner, including landowners with an undivided interest in land, making a significant contribution of owned land to the farming operation, will be considered to be actively engaged in farming with respect to the owned land, if the landowner:(1) Receives rent or income for the use of the land based on the land's production or the operation's operating results;(2) Has a share of the profits or losses from the farming operation commensurate with the landowner's contributions to the operation; and(3) Makes contributions to the farming operation that are at risk for a loss, with the level of risk being commensurate with the landowner's claimed share of the farming operation.(b) A landowner also includes a member of a joint operation if the joint operation holds title to land in the name of the joint operation and if the joint operation or its members submit adequate documentation to determine that, upon dissolution of the joint operation, the title to the land owned by the joint operation will revert to the member of the joint operation. 73 FR 79273 , Dec. 29, 2008, as amended at 85 FR 52039 , Aug. 24, 2020