| http://www.w3.org/ns/prov#value | - risk for a loss, with the level of risk being commensurate with the legal entity's claimed share of the farming operation; and(5) The representative of the estate has provided a tax identification number for the estate and a copy of a court order, will, or other legal document that identifies the heir(s) and tax identification number(s) of the heir(s).(b) For a farming operation conducted by an es
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