Page:United States Statutes at Large Volume 104 Part 5.djvu/177

 PUBLIC LAW 101-624—NOV. 28, 1990 104 STAT. 34^9 (e) IRREVOCABLE TRUSTS.—Section 1001(5)(B)(ii) of such Act (7 U.S.C. 1308(5)(B)(ii)) is amended by adding at the end the following new subparagraph: "(III) Notwithstanding any other provision of law, to be considered a separate person under this section, an irrevocable trust (other than a trust established prior to January 1, 1987) must not allow for modification or termination of the trust by the grantor, allow for the grantor to have any future, contingent, or remainder interest in the corpus of the trust, or provide for the transfer of the corpus of the trust to the remainder beneficiary in less than 20 years from the date the trust is established except in cases where the transfer is contingent on the remainder beneficiary achieving at least the age of majority or is contingent on the death of the grantor or income beneficiary.". (f) MINIMAL BENEFICIAL INTERESTS. —Section 1001A(a)(2) of such Act (7 U.S.C. 1308-l(a)(2)) is amended by striking "10 percent" and inserting "0 to 10 percent". (g) EDUCATION PROGRAM.— Such Act is amended by inserting after section lOOlC (7 U.S.C. 1308-3) the following new section: "SEC. lOOlD. EDUCATION PROGRAM. "(a) IN GENERAL.—The Secretary shall carry out a payment provisions education program for appropriate personnel of the Department of Agriculture and members and other personnel of county and State committees established under section 8(b) of the Soil Conservation and Domestic Allotment Act (16 U.S.C. 590h(b)), for the purpose of fostering more effective and uniform application of the payment limitations and restrictions established under sections 1001 through lOOlC. "(b) TRAINING.— The education program shall provide training to the personnel in the fair, accurate, and uniform application to individual farming operations of the provisions of law and regulation relating to the payment provisions of sections 1001 through lOOlC. "(c) ADMINISTRATION. — The State office of the Agricultural Stabilization and Conservation Service shall make the initial determination concerning the application of payment limitations and restrictions established under sections 1001 through lOOlC to farm operations consisting of more than 5 persons, subject to review by the Secretary. "(d) COMMODITY CREDIT CORPORATION. — The Secretary shall carry out the program provided under this section through the Commodity Credit (Corporation.". (h) TREATMENT OF MULTIYEAR PROGRAM CONTRACT PAYMENTS.— Such Act (as amended by subsection (g) of this section) is further amended by inserting after section lOOlD the following new section: "SEC. lOOlE. TREATMENT OF MULTIYEAR PROGRAM CONTRACT PAY- MENTS. "(a) IN GENERAL.— Notwithstanding any other provision of law, in the event of a transfer of ownership of land (or an ownership interest in land) by way of devise or descent, the Secretary of Agriculture may, if the new owner succeeds to the prior owner's contract entered into under title XII, make payments to the new owner under such contract without regard to the amount of pay- ments received by the new owner under any contract entered into under title XII executed prior to such devise or descent. Government employees. Intergovernmental relations. 7 USC 1308-4. 7 USC 1308-5.

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