Section 1400.208 - Family members(a) Notwithstanding the provisions of §§ 1400.201 through 1400.206 , with respect to a farming operation conducted by persons, a majority of whom are family members, an adult family member who makes a significant contribution of active personal labor, active personal management, or a combination of active personal labor and active personal management will be considered to be actively engaged in farming if the adult family member meets the provisions in paragraph (b) of this section.(b) An adult family member who elects to be considered actively engaged in farming under this section must:(1) Have a share of the profits or losses from the farming operation commensurate with the person's contributions to the operation and(2) Make contributions to the farming operation that are at risk for a loss, with the level of risk being commensurate with the person's claimed share of the farming operation. 73 FR 79273 , Dec. 29, 2008, as amended at 85 FR 52039 , Aug. 24, 2020