12 2 STA T . 1 0 0 6PUBLIC LA W 110 – 2 34—M A Y 22 , 200 8‘ ‘ (I I )al l owf o rtheg ra n tor to ha v ean y f u ture ,c ont i ngent, or re m ain d er intere s tinthecor p us of the trust
or ‘‘(III) e x cept as provided in clause (ii), provide for the transfer of the corpus of the trust to the remainder b eneficiary in less than 20 years begin - ning on the date the trust is established . ‘‘(ii) EXCEPTION . —C lause (i)(III) shall not apply in a case in which the transfer is— ‘‘(I) contingent on the remainder beneficiary achieving at least the age of ma j ority; or ‘‘(II) contingent on the death of the grantor or income beneficiary. ‘‘(C) R E V OC ABL ET RUS T.— F or the purposes of this sec- tion through section 1 001F, a revocable trust shall be considered to be the same person as the grantor of the trust. ‘‘( 4 ) CAS H RENT TENANTS.— ‘‘( A ) D E F INITION.—In this paragraph, the term ‘cash rent tenant ’ means a person or legal entity that rents land— ‘‘(i) for cash; or ‘‘(ii) for a crop share guaranteed as to the amount of the commodity to be paid in rent. ‘‘( B ) RESTRICTION.—A cash rent tenant who ma k esa significant contribution of active personal management, but not of personal labor, with respect to a farming operation shall be eligible to receive a payment described in sub- section (b) or (c) only if the tenant makes a significant contribution of e q uipment to the farming operation. ‘‘( 5 )FE D ERAL A G ENCIES.— ‘‘(A) IN GENERAL.— N otwithstanding subsection (d), a Federal agency shall not be eligible to receive any payment, benefit, or loan under title I of the Food, Conservation, and Energy Act of 200 8 or title X II of this Act. ‘‘(B) L AND RENTAL.—A lessee of land owned by a Fed- eral agency may receive a payment described in subsection (b), (c), or (d) if the lessee otherwise meets all applicable criteria. ‘‘( 6 ) S TATE AND LOCAL GOVERN M ENTS.— ‘‘(A) IN GENERAL.—Notwithstanding subsection (d), except as provided in subsection (g), a State or local govern- ment, or political subdivision or agency of the government, shall not be eligible to receive any payment, benefit, or loan under title I of the Food, Conservation, and Energy Act of 2008 or title XII of this Act. ‘‘(B) T ENANTS.—A lessee of land owned by a State or local government, or political subdivision or agency of the government, may receive payments described in sub- sections (b), (c), and (d) if the lessee otherwise meets all applicable criteria. ‘‘( 7 ) CHANGES IN FARMING OPERATIONS.— ‘‘(A) IN GENERAL.—In the administration of this section through section 1001F, the Secretary may not approve any change in a farming operation that otherwise will increase the number of persons to which the limitations
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