That's not for a farmer. That's not for a participating farmer. That would be for the information return required to be filed by the trust itself, which would, on initial capitalization, have at least hundreds of millions of dollars in assets.
The policy justification behind requiring that form is, as can no doubt be appreciated, the desire to make sure that information is kept up on the operations of the trust and that there are adequate reporting requirements on its activities to make sure that it is continuing to meet the policy objectives that are reflected in this bit of legislation.