A comparatively new area of social security law is that dealing with "material participation" by farm owners. The concept is designed to extend benefits to farm owners who, although operating their farms under what are technically lease arrangements, yet share in the management of the farm. The purpose of this article is to examine the statute and cases arising thereunder, and thus attempt to determine what is required to meet the test of material participation. In addition, it examines the policy reasons supporting recent decisions, especially those dealing with participation through an agent. Also, consideration is given to the advantages and disadvantages of this form of qualification for social security benefits as compared to partnership arrangements.
Social Security—Material Participation by Farm Owners,
42 Neb. L. Rev. 881
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