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U.S. Department of the Interior Bureau of Reclamation Revised December 2013 Reclamation Reform Act of 1982 Reference Sources For District Offices

Reclamation Reform Act of 1982 Reference Sources · 2014-04-10 · Fact Sheet(s) ... RRA Workshop Manuals .....1 2010 – blue tab “Excess Land” slide 8 ... RRA Reference Sources

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Page 1: Reclamation Reform Act of 1982 Reference Sources · 2014-04-10 · Fact Sheet(s) ... RRA Workshop Manuals .....1 2010 – blue tab “Excess Land” slide 8 ... RRA Reference Sources

U.S. Department of the Interior Bureau of Reclamation Revised December 2013

Reclamation Reform Act of 1982 Reference Sources For District Offices

Page 2: Reclamation Reform Act of 1982 Reference Sources · 2014-04-10 · Fact Sheet(s) ... RRA Workshop Manuals .....1 2010 – blue tab “Excess Land” slide 8 ... RRA Reference Sources
Page 3: Reclamation Reform Act of 1982 Reference Sources · 2014-04-10 · Fact Sheet(s) ... RRA Workshop Manuals .....1 2010 – blue tab “Excess Land” slide 8 ... RRA Reference Sources

Contents - December 2013

i

Contents Page

A ...............................................................................................................................1 Additional or Supplemental Benefits Provided to the District .............................1 Administrative Fees ..............................................................................................1 Law .......................................................................................................................1 Not addressed .......................................................................................................1 Rules .....................................................................................................................1 Section 426.20 ......................................................................................................1 Fact Sheet(s) .........................................................................................................1 Not addressed .......................................................................................................1 Form Instructions .................................................................................................1 Form 7-21INFO (General Information About the RRA Forms) ..........................1 RRA Workshop Manuals .....................................................................................1 2010 – blue tab “Excess Land” slide 8 .................................................................1 Westwide District Mailing(s) ...............................................................................1 December 2, 2011 (current administrative fee amount) .........................................1 Other .....................................................................................................................1 RRA 101 (clear binder) ........................................................................................1 Appeals .................................................................................................................1 Appraisal ..............................................................................................................2 Attribution (Most Limiting Factor) ......................................................................2 Audits ...................................................................................................................2

B ...............................................................................................................................2 Bills ......................................................................................................................2

C ...............................................................................................................................3 Certification and Reporting Forms .......................................................................3 Class 1 Equivalency .............................................................................................3 Class of Beneficiaries ...........................................................................................4 Commingling ........................................................................................................4 Compensation Rate (Theory) ...............................................................................4 Computerized Forms ............................................................................................5 Corporate Resolution ............................................................................................5 Countries with Treaties ........................................................................................5

D ...............................................................................................................................6 Death of a Landholder ..........................................................................................6 Deed Covenant .....................................................................................................6 Definitions ............................................................................................................6 Delegation of Authority .......................................................................................7 Discretionary Provisions ......................................................................................7 District Categories ................................................................................................8 District Responsibilities .......................................................................................8

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Contents – December 2013 Page

ii

District Summary Forms ......................................................................................8 District Threshold Status ......................................................................................9 Double Counting ..................................................................................................9

E ...............................................................................................................................9 Employer Identification Number (EIN) ...............................................................9 Entitlements (Discretionary Provisions - Ownership and Nonfull-cost) .............9 Entitlements (Prior Law Provisions - Ownership and Nonfull-cost) .................10 Estates .................................................................................................................10 Excess Land ........................................................................................................11 Excess Land Appraisals .....................................................................................11 Exemptions and Exclusions ...............................................................................12

F .............................................................................................................................12 Family Corporations ...........................................................................................12 Farm Operating Agreements ..............................................................................12 Farm Operations (over 960 acres) .....................................................................13 Final Determinations ..........................................................................................13 Financial (Lending) Institutions .........................................................................13 Foreign Entities ..................................................................................................14 Forms Retention .................................................................................................14 Forms Submittal Thresholds (and Impacts Thereof) ..........................................15 Freedom of Information Act (FOIA)..................................................................15 Full-Cost Rate (Approval) ..................................................................................15 Full-Cost Rate (Calculations) ............................................................................16 Full-Cost Rate (Deliveries to Eligible and Ineligible Land) ..............................16

G ............................................................................................................................17 Governmental Agencies .....................................................................................17 Group Exemptions ..............................................................................................17

H ............................................................................................................................17 Hammer Clause ..................................................................................................17

I ..............................................................................................................................17 Incremental Fee ..................................................................................................17 Indian ..................................................................................................................18 Interest Rates (Full-cost and Underpayment) ....................................................18 Intermediate Entities ..........................................................................................18 Internal Revenue Service (IRS) ..........................................................................18 Involuntary Acquisition ......................................................................................19 Irrevocable Elections ..........................................................................................19 Isolated Tracts ....................................................................................................19

L .............................................................................................................................20 Land Classification .............................................................................................20

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Contents – December 2013

Page

iii

Landholding Changes .........................................................................................20 Lawsuits .............................................................................................................20 Leases (Extensions, Renewals, and Expired Leases) .........................................21 Leases (Leasebacks) ...........................................................................................21 Leases (Provisions of) ........................................................................................21 Leases (Review of) ..............................................................................................22 Leases (Subleasing) ............................................................................................22 Legal Entity ........................................................................................................22 Limited Liability Companies .............................................................................23 Limited Recipients .............................................................................................23

M ............................................................................................................................24 Minors (Dependent, Nondependent) ..................................................................24 Most Limiting Factor .........................................................................................24

N .............................................................................................................................24 Nominee Partnerships ........................................................................................24 Nonexempt Land (Definition of) ........................................................................25 Nonresident Aliens .............................................................................................25

O ............................................................................................................................25 Office of Hearings and Appeals (OHA) .............................................................25

P .............................................................................................................................26 Parent Entities ....................................................................................................26 Parental Oath ......................................................................................................26 Part Owners (Attribution, Forms Requirements) ...............................................27 Partnerships ........................................................................................................27 Payouts ...............................................................................................................28 Perennial Crops ..................................................................................................28 Prior Law Provisions ..........................................................................................28 Privacy Act of 1974 and Freedom of Information Act ......................................29 Program Evaluation ............................................................................................29 Public Entities ....................................................................................................29 Public Participation ............................................................................................30

R .............................................................................................................................30 Receiverships .....................................................................................................30 Recordable Contracts .........................................................................................30 Reformation Agreements ...................................................................................31 Reimbursable Activities .....................................................................................31 Religious or Charitable Organizations ...............................................................31 Revenues (Revenue Source Codes, Disposition) ................................................32 Roles and Responsibilities .................................................................................32

S .............................................................................................................................32 Sales Price Approval ..........................................................................................32

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Contents – December 2013 Page

iv

Section 203(b) (Existing Contract Prior To 10/12/82) ......................................33 Section 1031 Exchanges .....................................................................................33 Sharecropping .....................................................................................................33 Signature Requirements (Including Power-of-Attorney and Signature Authorizations) ...................................................................................................34 Social Security Number .....................................................................................34 Small Reclamation Project Act of 1956 (SRPA) ...............................................34 Substitute Forms .................................................................................................35

T .............................................................................................................................35 Temporary Contracts ..........................................................................................35 Trusts ..................................................................................................................35

U .............................................................................................................................36 Underpayments (Including Illegal Federal Irrigation Subsidies) ......................36

W............................................................................................................................36 Water District Reviews ......................................................................................36 Wholly-Owned Subsidiary .................................................................................36

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RRA Reference Sources – Updated December 2013

1

Reclamation Reform Act of 1982 (RRA) Reference Sources Definitions: Law - Reclamation Reform Act of 1982 Rules - Acreage Limitation Rules and Regulations (43 CFR1 part 426) and Information Requirements for

Certain Farm Operations in Excess of 960 Acres and the Eligibility of Certain Formerly Excess Land (43 CFR part 428)

A Additional or Supplemental Benefits Provided to the District Law ............................................ Section 203(a)

Rules .......................................... Section 426.3 Fact Sheet(s) .............................. Fact Sheet 3 (How to Become Subject to the Discretionary Provisions) Form Instructions ...................... Not addressed RRA Workshop Manuals .......... .........................................

2002 - white tab “Irrevocable Elections” 2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... Not addressed Other .......................................... Not addressed

Administrative Fees Law ........................................ Not addressed Rules ...................................... Section 426.20 Fact Sheet(s) ........................... Not addressed Form Instructions ................... Form 7-21INFO (General Information About the RRA Forms) RRA Workshop Manuals ....... 2002 - white tab “District Responsibilities” last page “Types of RRA Charges” ...................................... 2010 – blue tab “Excess Land” slide 8 Westwide District Mailing(s) . April 26, 1999 ...................................... August 15, 2003 ...................................... December 11, 2003 ...................................... June 20, 2011 ...................................... December 2, 2011 (current administrative fee amount) Other ...................................... Summary of District Responsibilities (purple booklet) ...................................... RRA 101 (clear binder)

Appeals Law ........................................... Not addressed

Rules ......................................... Section 426.24 Fact Sheet(s) ............................. Fact Sheet 14 (Appeal of Final Determinations) Form Instructions ..................... Not addressed RRA Workshop Manuals ......... Not addressed Westwide District Mailing(s) ... Not addressed Other ......................................... RRA 101 (clear binder)

1 Code of Federal Regulations

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RRA Reference Sources – Updated December 2013

2

Appraisal

Law ........................................... Not addressed Rules ......................................... Section 426.13

Fact Sheet(s) ............................. Not addressed Form Instructions ..................... Form 7-21XS (Designation of Excess Land) RRA Workshop Manuals ......... Not addressed Westwide District Mailing(s) ... Not addressed Other ......................................... Not addressed

Attribution (Most Limiting Factor)

Law ........................................... Not addressed Rules ......................................... Section 426.4(f) Fact Sheet(s) ............................. ......................................... .........................................

Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 6 (Limited Recipient Entitlements) Fact Sheet 8 (Prior Law Recipient Entitlements)

Form Instructions ..................... Not addressed RRA Workshop Manuals ......... .........................................

2002 - red tab “RRA 101” pages 15-16 2002 - red tab “Acreage Limitation Status and Entitlements” pages 17-24

Westwide District Mailing(s) ... Not addressed Other ......................................... .........................................

RRA 101 (clear binder) 2010 - blue tab “acreage Limitation Status and Entitlements”

Audits Law ........................................... Section 224(g)

Rules ......................................... Section 426.25 Fact Sheet(s) ............................. Not addressed Form Instructions ..................... Not addressed RRA Workshop Manuals ......... 2002 - white tab “Program Evaluation” pages 7-8 Westwide District Mailing(s) ... Not addressed Other ......................................... Summary of District Responsibilities (purple booklet)

B Bills Law ............................................ See specific items; i.e. full-cost rate, administrative fees, underpayments, etc.

Rules .......................................... See specific items; i.e. full-cost rate, administrative fees, underpayments, etc. Fact Sheet(s) .............................. Not addressed Form Instructions ...................... Not addressed RRA Workshop Manuals .......... 2002 - white tab “District Responsibilities”

2010 - blue tab” Excess Land,: slide 8

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

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RRA Reference Sources – Updated December 2013

3

C Certification and Reporting Forms Law ............................................

.......................................... Section 206 Section 224(c)

Rules .......................................... Section 426.18

Fact Sheet(s) .............................. .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... ..........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 2 (Acreage Limitation Status) Fact Sheet 3 (How to Become Subject to the Discretionary Provisions) Fact Sheet 5 (Qualified Recipient RRA Forms) Fact Sheet 7 (Limited Recipient RRA Forms) Fact Sheet 9 (Prior Law Recipient RRA Forms) Fact Sheet 10 (Signature Requirements for RRA Forms) Fact Sheet 11 (Landholding Changes) Fact Sheet 12 (Trusts and Estates) Fact Sheet 15 (Leases and Farm Operating Arrangements) Fact Sheet 17 (Excess Land)

Form Instructions ...................... ..........................................

Certification Forms Booklet Reporting Forms Booklet

RRA Workshop Manuals .......... .......................................... ..........................................

2002 - red tab “RRA 101” pages 33-44 2002 - red tab “RRA Forms” 2010 - See examples under various blue tabs

Westwide District Mailing(s) .... .......................................... ..........................................

August 15, 2003 July 27, 2009 June 20, 2011

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

Class 1 Equivalency Law ............................................ Section 207

Rules .......................................... Section 426.11 Fact Sheet(s) .............................. .......................................... ..........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 6 (Limited Recipient Entitlements)

Form Instructions ...................... .......................................... ..........................................

Form 7-21FC (Selection of Full-Cost Land) Form 7-21XS (Designation of Excess Land) Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... ..........................................

2002 - red tab “RRA 101” pages 17-18 2002 - white tab “Class 1 Equivalency”

Westwide District Mailing(s) .... March 10, 2006 Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

4

Class of Beneficiaries Law ............................................ Not addressed

Rules .......................................... Section 426.7(c)

Fact Sheet(s) .............................. Fact Sheet 12 (Trusts and Estates)

Form Instructions ......................

..........................................

..........................................

Form 7-21INFO (General Information About the RRA Forms)

Form 7-21TRUST (Declaration of Trust's or Estate's Landholdings)

Form 7-21VERIFY (Verification of Landholdings)

RRA Workshop Manuals ..........

..........................................

..........................................

2002 - red tab “RRA 101” page 24

2002 - white tab “Trusts and Estates” pages 6-7

2010 – blue tab “Trusts and Estates”

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

Commingling Law ............................................ Section 225

Rules .......................................... Section 426.15

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

2002 - white tab “Commingling”

2010 - blue tab “Excess Land” slide 20

Westwide District Mailing(s) .... Not addressed

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

Compensation Rate (Theory) Law ............................................ Not addressed

Rules ..........................................

..........................................

..........................................

Section 426.2

Section 426.6(j)(2)

Section 426.12(h)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals ..........

...........................................

2002 - red tab “RRA 101” page 59

2010 - blue tab “Excess Land” slide 8

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

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RRA Reference Sources – Updated December 2013

5

Computerized Forms Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA Certification and Reporting Forms Standards (coral booklet)

Corporate Resolution Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) ..............................

..........................................

Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Fact Sheet 10 (Signature Requirements for RRA Forms)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... September 18, 1996

Other .......................................... Summary of District Responsibilities (purple booklet)

Countries with Treaties Law ............................................ Not addressed

Rules .......................................... Section 426.8(d)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Nonresident Alien and Foreign Entities” after page 14

Westwide District Mailing(s) .... May 18, 1998

Other .......................................... Summary of District Responsibilities (purple booklet)

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RRA Reference Sources – Updated December 2013

6

D Death of a Landholder Law ............................................ Section 224(e)

Rules .......................................... ..........................................

Section 426.5(d)(iii) (regarding prior law entitlement) Section 426.14(h) (regarding involuntary acquisition of land due to nheritance)

Fact Sheet(s) .............................. ..........................................

Fact Sheet 8 (Prior Law Recipient Entitlements) Fact Sheet 11 (Landholding Changes)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... .......................................... ..........................................

2002 white tab “Trusts and Estates” page 8 2002 red tab “Acreage Limitation Status and Entitlements” page 3 2010 blue tabs “Acreage Limitation Status and Entitlements” and “Trusts and Estates”

Westwide District Mailing(s) .... ..........................................

...................................... ......................................

September 18, 1996 April 4, 2000 September 27, 2006 March 23, 2012

Other .......................................... Not addressed

Deed Covenant Law ............................................ Section 209(f)(2)

Rules ..........................................

..........................................

Section 426.12(i)

Section 426.14(b) (regarding involuntary acquisition)

Fact Sheet(s) .............................. Fact Sheet 13 (Involuntary Acquisitions)

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Excess and Full-Cost” page 8

2010 - blue tab “Excess Land”

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

Definitions Law ............................................ Section 202

Rules .......................................... Section 426.2

Fact Sheet(s) .............................. Fact Sheet 2 (Acreage Limitation Status)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... 2002 - red tab “RRA 101” pages 10-12

Westwide District Mailing(s) .... March 10, 2006

Other .......................................... Not addressed

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RRA Reference Sources – Updated December 2013

7

Delegation of Authority Law ............................................ Section 224(c)

Rules .......................................... Section 426.24(a)(1)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Discretionary Provisions Law ............................................ Sections 203-208 (except for 203(b) which is a prior law provision)

Rules ..........................................

...........................................

Section 426.3

Section 426.18

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

..........................................

Fact Sheet 2 (Acreage Limitation Status)

Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Fact Sheet 4 (Qualified Recipient Entitlements)

Fact Sheet 6 (Limited Recipient Entitlements)

Fact Sheet 16 (Nonresident Aliens and Foreign Entities)

Form Instructions ......................

..........................................

..........................................

..........................................

Form 7-2180 (Certification of Individual’s Landholdings)

Form 7-2180EZ (“EZ” Certification of Individual’s Landholdings)

Form 7-2181 (Certification of Entity’s Landholdings)

Form 7-2184 (Certification of Religious or Charitable Organization’s Landholdings)

RRA Workshop Manuals ..........

..........................................

..........................................

2002 - red tab “RRA 101” pages 13-14

2002 - red tab “Acreage Limitation Status and Entitlements” pages 1-4

2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... January 2007

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

8

District Categories Law ............................................ Not addressed

Rules .......................................... ..........................................

Section 426.18(h) Section 426.18(i)

Fact Sheet(s) .............................. ..........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 5 (Qualified Recipients RRA Forms)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) – Section “RRA Forms Submittal Thresholds (table)”

RRA Workshop Manuals .......... ..........................................

2002 - red tab “RRA 101” pages 35-37 2002 - white tab “District Responsibilities” page 9

Westwide District Mailing(s) .... Not addressed

Other .......................................... ..........................................

“Status of Irrigation Districts List with Respect to Reclamation Law” RRA 101 (clear binder)

District Responsibilities Law ............................................ Section 228

Rules .......................................... Section 426.19

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ...................................................

2002 - white tab “District Responsibilities” 2010 - blue tab “RRA Responsibilities”

Westwide District Mailing(s) .... ..........................................

August 15, 2003 April 14, 2006

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

District Summary Forms Law ............................................ Section 228

Rules .......................................... Section 426.19(g)

Fact Sheet(s) .............................. Fact Sheet 1 (RRA Forms)

Form Instructions ......................

..........................................

Form 7-21SUMM-C (District Summary of Certification and Declaration Forms)

Form 7-21SUMM-R (District Summary of Reporting and Declaration Forms)

RRA Workshop Manuals ..........

...................................................

2002 - white tab “District Summary Forms”

2010 - blue tab “Summary Forms”

Westwide District Mailing(s) .... December 30, 2008

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

9

District Threshold Status Law ............................................ Not addressed

Rules .......................................... ..........................................

Section 426.18(h) Section 426.18(i)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “District Responsibilities” next to last page

Westwide District Mailing(s) .... Not addressed

Other .......................................... .......................................... ..........................................

Annual Reclamation letters notifying districts of their threshold status “Status of Irrigation Districts with Respect to Reclamation Law” Summary of District Responsibilities (purple booklet)

Double Counting See Leases (Leasebacks)

E Employer Identification Number (EIN) Law ............................................ Not addressed

Rules .......................................... Not addressed Fact Sheet(s) .............................. Not addressed Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) –

Section “Definitions” RRA Workshop Manuals .......... Not addressed Westwide District Mailing(s) .... October 8, 1996 Other .......................................... Not addressed

Entitlements (Discretionary Provisions - Ownership and Nonfull-cost) Law ............................................ Section 204

Rules .......................................... Section 426.5(b) Fact Sheet(s) .............................. ..........................................

Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 6 (Limited Recipient Entitlements)

Form Instructions ...................... Not addressed RRA Workshop Manuals .......... .......................................... .......................................... ..........................................

2002 - red tab “RRA 101” pages 13-14 2002 - red tab “Acreage Limitation Status and Entitlements” pages 1-11 2002 - white tab “Excess and Full-Cost” page 1 2010 - blue tabs “Acreage Limitation Status and Entitlements” and “Excess Land”

Westwide District Mailing(s) .... .......................................... ...................................... ...................................... ......................................

August 22, 1996 March 10, 2006 September 27, 2006 January 2007 March 23, 2012

Other .......................................... RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

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Entitlements (Prior Law Provisions - Ownership and Nonfull-cost) Law ............................................ Section 203(b)

Rules .......................................... Section 426.5(d)

Fact Sheet(s) .............................. Fact Sheet 8 (Prior Law Recipient Entitlements)

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

..........................................

..........................................

2002 - red tab “RRA 101” pages 13-14

2002 - red tab “Acreage Limitation Status and Entitlements” pages 12-15

2002 - white tab “Excess and Full-Cost” page 1

2010 - blue tabs “Acreage Limitation Status and Entitlements” and “Excess Land”

Westwide District Mailing(s) ....

..........................................

..........................................

.......................................... ...................................... ......................................

August 22, 1996

September 18, 1996

March 10, 2006

September 27, 2006

January 2007

March 23, 2012

Other .......................................... RRA 101 (clear binder)

Estates Law ............................................ Section 224(e)

Rules .......................................... Not addressed

Fact Sheet(s) .............................. ..........................................

Fact Sheet 11 (Landholding Changes)

Fact Sheet 12 (Trusts and Estates)

Form Instructions ...................... ..........................................

Form 7-21INFO (General Information About the RRA Forms)

Form 7-21TRUST (Declaration of Trust’s or Estate’s Landholdings)

RRA Workshop Manuals .......... ...................................................

2002 - white tab “Trusts and Estates” page 8

2010 - blue tab “Trusts and Estates”

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

11

Excess Land Law ............................................

........................................... Section 209 Section 224(e)

Rules .......................................... ...........................................

Section 426.12 Section 428

Fact Sheet(s) .............................. .......................................... .......................................... .......................................... ..........................................

Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 6 (Limited Recipient Entitlements) Fact Sheet 8 (Prior Law Recipient Entitlements) Fact Sheet 13 (Involuntary Acquisitions) Fact Sheet 17 (Excess Land)

Form Instructions ...................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... ..........................................

Form 7-21INFO (General Information About the RRA Forms) Form 7-21XS (Designation of Excess Land) Form 7-2180 (Certification of Individual’s Landholdings) Form 7-2181 (Certification of Entity’s Landholdings) Form 7-2184 (Certification of Religious or Charitable Organization’s Landholdings) Form 7-2190 (Report of Individual’s Landholdings) Form 7-2191 (Report of Entity’s Landholdings) Form 7-2194 (Report of Religious or Charitable Organization’s Landholdings) Form 7-21FARMOP (Declaration of Farm Operator Information)

RRA Workshop Manuals .......... ...................................................

2002 - white tab “Excess and Full-Cost” 2010 - blue tab “Excess Land”

Westwide District Mailing(s) .... .......................................... .......................................... .......................................... .......................................... ..........................................

October 20, 1997 March 3, 2000 October 2, 2000 May 8, 2013 June 20, 2013 June 25, 2013

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

Excess Land Appraisals Law ............................................ Not addressed

Rules .......................................... Section 426.13

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21XS (Designation of Excess Land)

RRA Workshop Manuals .......... 2002 - white tab “Excess and Full-Cost” page 7

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

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12

Exemptions and Exclusions Law ............................................

.......................................... .......................................... ..........................................

Section 212 Section 213 Section 215 Section 217

Rules .......................................... ..........................................

Section 426.16 Section 426.18(g) (regarding exemptions from submitting RRA forms)

Fact Sheet(s) .............................. Fact Sheet 1 (RRA Forms)

Form Instructions ...................... Section “Annual Certification” of many RRA forms

RRA Workshop Manuals .......... ...................................................

2002 - white tab “Exemptions” 2010 - blue tab “Exemptions”

Westwide District Mailing(s) .... March 10, 2006

Other .......................................... .......................................... ..........................................

“Status of Irrigation Districts with Respect to Reclamation Law” Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

F Family Corporations Law ............................................ Not addressed

Rules .......................................... Section 426.5(d)(1)(vii)

Fact Sheet(s) .............................. ..........................................

Fact Sheet 5 (Qualified Recipient RRA Forms) Fact Sheet 9 (Prior Law Recipient RRA Forms)

Form Instructions ...................... ..........................................

Form 7 2180 (Certification of Individual’s Landholdings) Form 7-2191 (Report of Entity’s Landholdings)

RRA Workshop Manuals .......... 2010 - blue tab “Acreage Limitation Status and Entitlements” slide 33

Westwide District Mailing(s) .... September 18, 1996

Other .......................................... Not addressed

Farm Operating Agreements Law ............................................ Not addressed

Rules .......................................... Section 426.2 (lease definition)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... .......................................... ..........................................

2002 - red tab “RRA 101” pages 30-31 2002 - white tab “Leases and Farm Operating Arrangements” pages 18-31 2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... ..........................................

February 1, 1999 July 25, 2003

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

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RRA Reference Sources – Updated December 2013

13

Farm Operations (over 960 acres) Law ............................................ Not addressed

Rules ..........................................

..........................................

Section 428.9

Section 428.10

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21FARMOP (Declaration of Farm Operator Information)

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Excess and Full-cost” page 3

2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) ....

..........................................

..........................................

March 3, 2000

October 2, 2000

March 5, 2001

Other .......................................... Summary of District Responsibilities (purple booklet)

Final Determinations Law ............................................

..........................................

Section 224(c)

Section 224(i)

Rules .......................................... Section 426.24

Fact Sheet(s) .............................. Fact Sheet 14 (Appeal of Final Determinations)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Program Evaluation” pages 13-14

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

Financial (Lending) Institutions Law ............................................

..........................................

Section 216

Section 224(e)

Rules ..........................................

..........................................

Section 426.14(a)

Section 426.14(e)(1)(ii)

Fact Sheet(s) .............................. Fact Sheet 13 (Involuntary Acquisitions)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... October 20, 1997

Other .......................................... Not addressed

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RRA Reference Sources – Updated December 2013

14

Foreign Entities Law ............................................

...........................................

Section 202(7)

Section 202(9)

Rules .......................................... Section 426.8

Fact Sheet(s) .............................. Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Form Instructions ......................

..........................................

Form 7-21INFO (General Information About the RRA Forms)

Form 7-2191 (Report of Entity’s Landholdings)

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Nonresident Alien and Foreign Entities”

2010 - blue tab “Acreage Limitation Status and Entitlements” slide 3

Westwide District Mailing(s) ....

..........................................

May 18, 1998

April 4, 2000

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

Forms Retention Law ............................................ Not addressed

Rules .......................................... Section 426.19(e)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

...................................................

2002 - white tab “District Responsibilities” pages 4-5

2010 - blue tab “Exemptions” slides 9, 10, and 18

Westwide District Mailing(s) ....

..........................................

...........................................

October 10, 1997

April 29, 2008 (Note: the enclosure supplements the district mailing dated October 10, 1997)

June 20, 2013

Other .......................................... Summary of District Responsibilities (purple booklet)

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RRA Reference Sources – Updated December 2013

15

Forms Submittal Thresholds (and Impacts Thereof) Law ............................................ Not addressed

Rules ..........................................

..........................................

..........................................

..........................................

Section 426.18(g) (regarding exemptions from submitting forms)

Section 426.18(h) (regarding district categorization)

Section 426.18(i) (regarding application of category 1 status)

Section 426.18(j) (regarding form submission in both category 1 and 2 districts)

Fact Sheet(s) ..............................

...........................................

...........................................

...........................................

...........................................

...........................................

Fact Sheet 1 (RRA Forms)

Fact Sheet 5 (Qualified Recipient RRA Forms)

Fact Sheet 7 (Limited Recipient RRA Forms)

Fact Sheet 9 (Prior Law Recipient RRA Forms)

Fact Sheet 11 (Landholding Changes)

Fact Sheet 12 (Trusts and Estates)

Form Instructions ......................

..........................................

Certification Forms Booklet - Section “Who Must Submit RRA Forms”

Reporting Forms Booklet - Section “Who Must Submit RRA Forms”

RRA Workshop Manuals .......... 2002 - red tab “RRA 101” pages 35-37

Westwide District Mailing(s) .... ......................................

December 29, 1997

January 2007

Other ..........................................

..........................................

..........................................

“Status of Irrigation Districts with Respect to Reclamation Law”

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

Freedom of Information Act (FOIA) See Privacy Act of 1974

Full-Cost Rate (Approval) Law ............................................

..........................................

..........................................

..........................................

Section 202(3) (regarding definition)

Section 203(b) (regarding prior law)

Section 205(a)(3) (regarding pricing)

Section 224(h)

Rules ........................................ Section 426.2

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

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16

Full-Cost Rate (Calculations) Law ............................................

...........................................

...........................................

Section 202(3)

Section 205(a)(3)

Section 208

Rules ..........................................

...........................................

Section 426.6(h)

Section 426.6(i)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Excess and Full-Cost” page 5 of last section

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Full-Cost Rate (Deliveries to Eligible and Ineligible Land) Law ............................................

..........................................

Section 202(3)(A)

Section 205

Rules ..........................................

..........................................

..........................................

..........................................

..........................................

Section 426.6

Section 426.11(f)(2)(i)

Section 426.12(g)(3) (regarding formerly excess land)

Section 426.14(e)(2)(i) (regarding excess land acquired involuntarily)

Section 428.9(b)(2) (regarding farm operators who are former owners of excess land)

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

Fact Sheet 4 (Qualified Recipient Entitlements)

Fact Sheet 6 (Limited Recipient Entitlements)

Fact Sheet 8 (Prior Law Recipient Entitlements)

Fact Sheet 13 (Involuntary Acquisitions)

Form Instructions ......................

..........................................

Form 7-21INFO (General Information About the RRA Forms)

Form 7-21FC (Selection of Full-Cost Land)

RRA Workshop Manuals ..........

..........................................

...................................................

2002 - red tab “RRA 101” page 59

2002 - white tab “Excess and Full-Cost” last section

2010 - blue tab “Excess and Full-Cost Forms”

Westwide District Mailing(s) ....

..........................................

October 2, 2000

July 25, 2003

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

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17

G Governmental Agencies See Public Entities

Group Exemptions Law ............................................ Section 219

Rules .......................................... Section 426.9(a)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Internal Revenue Service Publication 6023

H Hammer Clause Law ............................................ Section 203(b)

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

I Incremental Fee Law ............................................ Not addressed

Rules .......................................... Sections 426.15(c)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Commingling” page 2

2010 - blue tab “Excess land” slide 20

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

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RRA Reference Sources – Updated December 2013

18

Indian (Also See Public Entities for non-trust and non-restricted land)

Law ............................................ Section 210(c)

Rules .......................................... Section 426.16(f)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... May 16, 2006

Other .......................................... RRA 101 (clear binder)

Interest Rates (Full-cost and Underpayment) Law ............................................

.......................................... ..........................................

Section 202.3(C) (regarding full-cost interest) Section 205(a)(3) (regarding full-cost interest) Section 224(i) (regarding underpayment interest)

Rules .......................................... ..........................................

Section 426.6(i)(D)(vi) (regarding full-cost interest) Section 426.21 (regarding underpayment interest)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

Intermediate Entities Law ............................................ Not addressed

Rules .......................................... Section 426.4(d)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Internal Revenue Service (IRS) Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - red tab “Acreage Limitation Status and Entitlements” pages 30-33

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

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RRA Reference Sources – Updated December 2013

19

Involuntary Acquisition Law ............................................

...........................................

Section 216

Section 224(e)

Rules .......................................... Section 426.14

Fact Sheet(s) .............................. Fact Sheet 13 (Involuntary Acquisitions)

Form Instructions ...................... Form 7-21XS (Designation of Excess Land)

RRA Workshop Manuals ..........

..........................................

2002 - red tab “RRA 101” pages 19-20

2002 - white tab “Involuntary Acquisitions”

Westwide District Mailing(s) .... October 20, 1997

Other .......................................... RRA 101 (clear binder)

Irrevocable Elections Law ............................................ Section 203(c)

Rules ..........................................

..........................................

Section 426.3(f)

Section 426.8(d)(3)

Fact Sheet(s) ..............................

..........................................

..........................................

Fact Sheet 1 (RRA Forms)

Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Fact Sheet 10 (Signature Requirements for RRA Forms)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... 2002 - white tab “Irrevocable Elections”

Westwide District Mailing(s) ....

..........................................

..........................................

September 18, 1996

December 29, 1997

June 25, 2012

Other .......................................... Summary of District Responsibilities (purple booklet)

Isolated Tracts Law ............................................ Section 217

Rules .......................................... Section 426.16(e)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

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20

L Land Classification Law ............................................ Section 207

Rules .......................................... Section 426.11

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Class 1 Equivalency”

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

Landholding Changes Law ............................................ Not addressed

Rules .......................................... Section 426.18(k)

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

Fact Sheet 5 (Qualified Recipient RRA Forms)

Fact Sheet 7 (Limited Recipient RRA Forms)

Fact Sheet 9 (Prior Law Recipient RRA Forms)

Fact Sheet 11 (Landholding Changes)

Form Instructions ...................... Most Instructions, Section “If Landholdings Change”

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Landholding Changes”

2010 - blue tab “Landholding Changes”

Westwide District Mailing(s) ....

..........................................

..........................................

..........................................

April 28, 2003

June 13, 2003

August 25, 2004

July 27, 2009

Other .......................................... Summary of District Responsibilities (purple booklet)

Lawsuits Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - red tab “RRA 101” pages 2-9

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

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21

Leases (Extensions, Renewals, and Expired Leases) Law ............................................ Section 227

Rules .......................................... Section 426.6(a)(ii)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21VERIFY (Verification of Landholdings)

RRA Workshop Manuals .......... ..........................................

2002 - white tab “Leases and Farm Operating Arrangements” pages 13-18 2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... ..........................................

September 12, 1997 June 27, 2003

Other .......................................... RRA 101 (clear binder)

Leases (Leasebacks) Law ............................................ Not addressed

Rules .......................................... Section 426.4(e)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... .......................................... ..........................................

Form 7-21SUMM-C (District Summary of Certification and Declaration Forms) - item 8

Form 7-21SUMM-R (District Summary of Reporting and Declaration Forms) – item 8

Other RRA Form Instructions - Section “Land You Indirectly Own or Lease Through Other Entities”

RRA Workshop Manuals .......... 2002 - white tab “Leases and Farm Operating Arrangements” page 12 2010 - blue tab “Double-Counting”

Westwide District Mailing(s) .... September 23, 2010

Other .......................................... Not addressed

Leases (Provisions of) Law ............................................

.......................................... ..........................................

Sections 202(3) and 205 (regarding full-cost rate) Section 206 (regarding certification) Section 227 (regarding leasing requirements)

Rules .......................................... Section 426.6(a)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... .......................................... ..........................................

2002 - red tab “RRA 101” pages 27-29 2002 - white tab “Leases and Farm Operating Arrangements” pages 3-9 2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... ..........................................

September 12, 1997 February 1, 1999

Other .......................................... RRA 101 (clear binder)

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22

Leases (Review of) Law ............................................ Section 206

Rules .......................................... Section 426.16(a)(6)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ..........................................

2002 - white tab “Leasing and Farm Operating Arrangements” pages 9-10 2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... Not addressed

Other .......................................... Summary of District Responsibilities (purple booklet)

Leases (Subleasing) Law ............................................ Not addressed

Rules .......................................... Section 426.6(g)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ..........................................

2002 - white tab “Leases and Farm Operating Arrangements” pages 10-11 2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Legal Entity Law ............................................ Not addressed

Rules .......................................... .......................................... ..........................................

Section 426.2 (regarding definition) Section 426.4(f) (regarding attribution of land) Section 426.18(f) (regarding landholder information requirements)

Fact Sheet(s) .............................. ..........................................

Fact Sheet 2 (Acreage Limitation Status) Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Section “Definitions”

RRA Workshop Manuals .......... ..........................................

2002 - red tab “Acreage Limitation Status and Entitlements” pages 30-33 2010 - blue tabs “Leases and Farm Operating Arrangements” and

“Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... .......................................... .......................................... .......................................... ..........................................

August 22, 1996 June 13, 2003 September 5, 2003 July 27, 2004 December 27, 2004

Other .......................................... RRA 101 (clear binder)

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23

Limited Liability Companies Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - red tab “Acreage Limitation Status and Entitlements” page 31

Westwide District Mailing(s) .... June 13, 2003

Other .......................................... Not addressed

Limited Recipients Law ............................................

..........................................

Section 202.7 (regarding definition)

Section 204(2) (regarding ownership entitlement)

Rules ..........................................

..........................................

..........................................

Section 426.2 (regarding definition)

Section 426.5(c) (regarding entitlement)

Section 426.6(b)(2) (regarding nonfull-cost entitlement)

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

Fact Sheet 1 (RRA Forms)

Fact Sheet 2 (Acreage Limitation Status)

Fact Sheet 6 (Limited Recipient Entitlements)

Fact Sheet 7 (Limited Recipients RRA Forms)

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

..........................................

..........................................

2002 - red tab “RRA 101” page 13

2002 - red tab “Acreage Limitation Status and Entitlements” pages 8-11

2002 - white tab “Excess and Full-Cost” page 1

2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) ....

..........................................

..........................................

December 29, 1997

June 13, 2003

July 25, 2003

Other .......................................... RRA 101 (clear binder)

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24

M Minors (Dependent, Nondependent) Law ............................................ Not addressed

Rules .......................................... Section 426.5(d)(iv)

Fact Sheet(s) .............................. Not addressed

Form Instructions ......................

..........................................

..........................................

Form 7-21INFO (General Information About the RRA Forms) - Sections “Who Must Submit Forms” and “Definitions”

Form 7-2180 (Certification of Individual’s Landholdings)

Form 7-2190 (Report of Individual’s Landholdings)

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) ....

.......................................... ......................................

September 4, 1997

September 11, 2006

September 27, 2006

Other .......................................... Summary of District Responsibilities (purple booklet)

Most Limiting Factor Law ............................................ Not addressed

Rules .......................................... Section 426.4

Fact Sheet(s) .............................. Fact Sheet 6 (Limited Recipient Entitlements)

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

2002 - red tab “Acreage Limitation Status and Entitlements” pages 17 -24

2010 - blue tab “Acreage Limitation Status and Entitlements” slides 10-15

Westwide District Mailing(s) .... July 27, 2004

Other .......................................... Not addressed

N Nominee Partnerships Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Fact Sheet 12 (Trusts and Estates)

Form Instructions ...................... Form 7-21TRUST (Declaration of Trust’s or Estate’s Landholdings)

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... April 13, 2004

Other .......................................... Not addressed

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25

Nonexempt Land (Definition of) Law ............................................ Not addressed

Rules .......................................... Section 426.2

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Section “Definitions”

RRA Workshop Manuals .......... 2002 - white tab “Irrigable vs. Irrigation Land”

Westwide District Mailing(s) .... March 10, 2006

Other .......................................... Summary of District Responsibilities (purple booklet)

Nonresident Aliens Law ............................................

..........................................

Section 202(7)

Section 202(9)

Rules .......................................... Section 426.8

Fact Sheet(s) .............................. Fact Sheet 3 (How to Become Subject to the Discretionary Provisions)

Fact Sheet 16 (Nonresident Aliens and Foreign Entities)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals ..........

...................................................

2002 - white tab “Nonresident Alien and Foreign Entities”

2010 - blue tab “Acreage Limitation Status and Entitlements” slide 3

Westwide District Mailing(s) ....

..........................................

..........................................

May 18, 1998

April 4, 2000

September 27, 2006

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

O Office of Hearings and Appeals (OHA) Law ............................................ Not addressed

Rules .......................................... Section 426.24(c)

Fact Sheet(s) .............................. Fact Sheet 14 (Appeal of Final Determinations)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - red tab “RRA 101” page 62

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

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26

P Parent Entities Law ............................................ Not addressed

Rules .......................................... Section 426.18(f) (regarding landholder information requirements)

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

Fact Sheet 2 (Acreage Limitation Status)

Fact Sheet 4 (Qualified Recipient Entitlements)

Fact Sheet 6 (Limited Recipient Entitlements)

Fact Sheet 8 (Prior Law Recipient Entitlements)

Form Instructions ......................

..........................................

Form 7-2181 (Certification of Entity’s Landholdings)

Form 7-2191 (Report of Entity’s Landholdings)

RRA Workshop Manuals .......... 2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Parental Oath Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Section “Who Must Submit Forms”

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) ....

..........................................

..........................................

September 4, 1997

September 11, 2006

September 27, 2006

Other .......................................... Summary of District Responsibilities (purple booklet)

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RRA Reference Sources – Updated December 2013

27

Part Owners (Attribution, Forms Requirements) Law ............................................ Not addressed

Rules .......................................... .......................................... .......................................... .......................................... .......................................... ..........................................

Section 426.2 (regarding definition) Section 426.4(f) (regarding attribution) Section 426.5(d)(1)(v) (regarding prior law entitlement) Section 426.5(d)(1)(vii) (regarding entitlement) Section 426.18(d) (regarding forms requirements) Section 426.18(m)(2)(i) (regarding noncompliance effects)

Fact Sheet(s) .............................. .......................................... .......................................... .......................................... .......................................... .......................................... ..........................................

Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 5 (Qualified Recipient RRA Forms) Fact Sheet 6 (Limited Recipient Entitlements) Fact Sheet 7 (Limited Recipient RRA Forms) Fact Sheet 8 (Prior Law Entitlements) Fact Sheet 9 (Prior Law Recipient RRA Forms) Fact Sheet 11 (Landholding Changes)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Sections “When and Where to Submit Forms” and “Definitions”

RRA Workshop Manuals .......... ...........................................

2002 - red tab “Acreage Limitation Status and Entitlements” pages 16-24

2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... .......................................... .......................................... ..........................................

August 22, 1996 December 29, 1997 July 27, 2004 December 28, 2011

Other .......................................... Summary of District Responsibilities (purple booklet)

Partnerships (Also See Part Owners) Law ............................................ Not addressed

Rules .......................................... ..........................................

Section 426.2 Section 426.5 (regarding entitlements under prior law)

Fact Sheet(s) .............................. .......................................... ..........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 8 (Prior Law Recipient Entitlements)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ..........................................

2002 - red tab “Acreage Limitation Status and Entitlements” pages 1-4 and 13 2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... ..........................................

August 22, 1996 June 13, 2003

Other .......................................... Not addressed

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Payouts See Exemptions and Exclusions

Perennial Crops Law ............................................ Section 227

Rules .......................................... Section 426.6(a)(2)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

...........................................

2002 - white tab “Leases and Farm Operating Arrangements” last section

2010 - blue tab “Leasing and Farm Operating Arrangements”

Westwide District Mailing(s) .... ..........................................

February 5, 2004

May 31, 2013

Other .......................................... RRA 101 (clear binder)

Prior Law Provisions Law ............................................ Sections 201, 202, 203(b), and 209-230

Rules ..........................................

...........................................

Section 426.5

Section 426.18

Fact Sheet(s) ..............................

..........................................

..........................................

..........................................

..........................................

Fact Sheet 1 (RRA Forms)

Fact Sheet 2 (Acreage Limitation Status)

Fact Sheet 8 (Prior Law Recipient Entitlements)

Fact Sheet 9 (Prior Law Recipient RRA Forms)

Fact Sheet 11 (Landholding Changes)

Form Instructions ......................

..........................................

..........................................

..........................................

Form 7-2190 (Report of Individual’s Landholdings)

Form 7-2190EZ (“EZ” Report of Individual’s Landholdings)

Form 7-2191 (Report of Entity’s Landholdings)

Form 7-2194 (Report of Religious or Charitable Organization’s Landholdings)

RRA Workshop Manuals ..........

..........................................

..........................................

2002 - red tab “RRA 101” pages 13-14

2002 - red tab “Acreage Limitation Status and Entitlements” pages 12-15

2010 - blue tab “Acreage Limitation Status and Entitlements”

Westwide District Mailing(s) .... ......................................

September 18, 1996

January 2007

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

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Privacy Act of 1974 and Freedom of Information Act Law ............................................ Not addressed

Rules .......................................... ..........................................

Section 426.18(p) Section 426.19(f)

Fact Sheet(s) .............................. Fact Sheet 1 (RRA Forms)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Privacy Act”

Westwide District Mailing(s) .... June 14, 2004

Other .......................................... Summary of District Responsibilities (purple booklet)

Program Evaluation Law ............................................ Section 224(g)

Rules .......................................... Section 426.25

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ..........................................

2002 - red tab “RRA 101” - pages 57-58 2002 - white tab “Program Evaluation”

Westwide District Mailing(s) .... January 5, 2006

Other .......................................... RRA 101 (clear binder)

Public Entities Law ............................................ Act of July 7, 1970 (43 U.S.C. 425)

Rules .......................................... ..........................................

Section 426.5(a) Section 426.10

Fact Sheet(s) .............................. .......................................... .......................................... .......................................... .......................................... ..........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 3 (How to Become Subject to the Discretionary Provisions) Fact Sheet 4 (Qualified Recipient Entitlements) Fact Sheet 6 (Limited Recipient Entitlements) Fact Sheet 8 (Prior Law Recipient Entitlements) Fact Sheet 10 (Signature Requirements for RRA Forms)

Form Instructions ...................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... .......................................... ..........................................

Form 7-21INFO (General Information About the RRA Forms) Form 7-21PE (Declaration of Public Entity’s Landholdings) Form 7-2180 (Certification of Individual’s Landholdings) Form 7-2180EZ (“EZ” Certification of Individual’s Landholdings) Form 7-2181 (Certification of Entity’s Landholdings) Form 7-2190 (Report of Individual’s Landholdings) Form 7-2190EZ (“EZ” Report of Individual’s Landholdings) Form 7-2191 (Report of Entity’s Landholdings) Form 7-21TRUST (Declaration of Trust’s or Estate’s Landholdings)

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Public Entities (continued) RRA Workshop Manuals ..........

.......................................... ..........................................

2002 - white tab “Excess and Full-Cost” page 2 2002 - white tab “Public Entities” 2010 - blue tab “Public Entities”

Westwide District Mailing(s) .... .......................................... .......................................... .......................................... ..........................................

September 5, 2003 August 13, 2004 January 5, 2006 May 16, 2006 August 1, 2007

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

Public Participation Law ............................................ Section 226 Rules .......................................... Section 426.22 Fact Sheet(s) .............................. Not addressed Form Instructions ...................... Not addressed RRA Workshop Manuals .......... Not addressed Westwide District Mailing(s) .... Not addressed Other .......................................... Not addressed

R Receiverships Law ............................................ Not addressed Rules .......................................... Not addressed Fact Sheet(s) .............................. Not addressed Form Instructions ...................... Not addressed RRA Workshop Manuals .......... Not addressed Westwide District Mailing(s) .... August 26, 1993 Other .......................................... Not addressed

Recordable Contracts Law ............................................ Section 209(a)

Rules .......................................... Section 426.12(j)

Fact Sheet(s) .............................. Fact Sheet 13 (Involuntary Acquisitions)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Section “Definitions”

RRA Workshop Manuals .......... 2002 - white tab “Excess and Full-Cost” pages 6-8

Westwide District Mailing(s) .... Not addressed

Other .......................................... RRA 101 (clear binder)

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Reformation Agreements Law ............................................ Not addressed

Rules .......................................... Section 426.12(f)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... ...........................................

2002 - white tab “Excess and Full-Cost” page 7 2010 - blue tab “Excess Land” slide 13

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Reimbursable Activities Law ............................................ Not addressed

Rules .......................................... Section 426.12(j)(8)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Religious or Charitable Organizations Law ............................................ Section 219

Rules .......................................... Section 426.9

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... .......................................... ..........................................

Form 7-21INFO (General Information About the RRA Forms) - Section “Which Forms to Submit”

Form 7-2184 (Certification of Religious or Charitable Organization’s Landholdings) Form 7-2194 (Report of Religious or Charitable Organization’s Landholdings)

RRA Workshop Manuals .......... .......................................... ..........................................

2002 - red tab “RRA 101” page 26 2002 - white tab “Religious or Charitable Organizations” 2010 - blue tab “Religious or Charitable Organizations”

Westwide District Mailing(s) .... .......................................... .......................................... .......................................... ..........................................

December 29, 1997 May 21, 1998 November 2, 2001 June 13, 2003 July 25, 2003

Other .......................................... .......................................... ..........................................

Internal Revenue Service Publications 78 and 6023 Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

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Revenues (Revenue Source Codes, Disposition) Law ............................................ Not addressed

Rules ..........................................

..........................................

Section 426.6(j)

Section 426.20(d)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Roles and Responsibilities Law ............................................ Not addressed

Rules .......................................... Sections 426.19 and 428.10

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

..........................................

2002 - red tab “RRA 101” page 56

2002 - white tab “District Responsibilities”

2010 - blue tab “RRA Responsibilities”

Westwide District Mailing(s) .... Not addressed

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

S Sales Price Approval

Law ............................................ Section 209

Rules .......................................... Section 426.13

Fact Sheet(s) ..............................

...........................................

Fact Sheet 13 (Involuntary Acquisitions)

Fact Sheet 17 (Excess Land)

Form Instructions ......................

..........................................

Form 7-21INFO (General Information About the RRA Forms) -Section “Excess Land”

Form 7-21XS (Designation of Excess Land)

RRA Workshop Manuals ..........

..........................................

2002 - white tab “Excess and Full-Cost” page 7

2010 - blue tab “Excess Land”

Westwide District Mailing(s) .... June 25, 2013

Other .......................................... Not addressed

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Section 203(b) (Existing Contract Prior To 10/12/82) Law ............................................ Section 203(b)

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Section 1031 Exchanges

Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - red tab “Acreage Limitation Status and Entitlements” pages 25 - 29

Westwide District Mailing(s) .... July 11, 2003

Other .......................................... Not addressed

Sharecropping

Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... 2002 - white tab “Leases and Farm Operating Arrangements” pages 31-34

Westwide District Mailing(s) .... February 1, 1999

Other .......................................... Not addressed

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Signature Requirements (Including Power-of-Attorney and Signature Authorizations) Law ............................................ Section 206 and Section 224(c) (Reclamation’s authority to collect signatures)

Rules .......................................... Section 426.18(b) (Reclamation’s authority to collect signatures)

Fact Sheet(s) .............................. Fact Sheet 10 (Signature Requirements for RRA Forms)

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) and all Form Instructions

RRA Workshop Manuals ..........

..........................................

..........................................

..........................................

2002 - red tab “RRA 101” pages 44-45

2002 - white tab “District Responsibilities” pages 6-7

2002 - red tab “Acreage Limitation Status and Entitlements” pages 32-33

2010 - Various forms in workshop manual identified signature requirements

Westwide District Mailing(s) .... Not addressed

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

Social Security Number Law ............................................ Not addressed

Rules .......................................... Not addressed

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms) - Section “Definitions”

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Small Reclamation Project Act of 1956 (SRPA) Law ............................................ Not addressed

Rules .......................................... Section 426.17

Fact Sheet(s) .............................. Fact Sheet 1 (RRA Forms)

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

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Substitute Forms Law ............................................ Not addressed

Rules .......................................... Section 426.18(o)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Form 7-21INFO (General Information About the RRA Forms)

RRA Workshop Manuals .......... 2002 - white tab “District Responsibilities” pages 1-2

Westwide District Mailing(s) .... ..........................................

December 2, 1998 November 25, 2008

Other .......................................... ..........................................

RRA Certification and Reporting Forms Standards (coral booklet) Summary of District Responsibilities (purple booklet)

T Temporary Contracts Law ............................................

.......................................... Section 215 Section 220

Rules .......................................... Section 426.16(d)

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other .......................................... Not addressed

Trusts Law ............................................ Section 214

Rules .......................................... Section 426.7

Fact Sheet(s) .............................. ........................................... ........................................... ...........................................

Fact Sheet 1 (RRA Forms) Fact Sheet 3 (How to Become Subject to the Discretionary Provisions) Fact Sheet 10 (Signature Requirements for RRA Forms) Fact Sheet 12 (Trusts and Estates)

Form Instructions ...................... ..........................................

Form 7-21INFO (General Information About the RRA Forms) Form 7-21TRUST (Declaration of Trust’s or Estate’s Landholdings)

RRA Workshop Manuals .......... ......................................... .........................................

2002 - red tab “RRA 101” pages 22-25 2002 - white tab “Trusts and Estates” 2010 - blue tab “Trusts and Estates”

Westwide District Mailing(s) .... ..........................................

April 13, 2004 December 27, 2004

Other .......................................... ..........................................

Summary of District Responsibilities (purple booklet) RRA 101 (clear binder)

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U Underpayments (Including Illegal Federal Irrigation Subsidies) Law ............................................ Section 224(i)

Rules .......................................... Section 426.21

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals .......... Not addressed

Westwide District Mailing(s) .... Not addressed

Other ..........................................

..........................................

..........................................

Internal Revenue Code Section 90

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

W Water District Reviews Law ............................................ Section 224(g)

Rules .......................................... Section 426.25

Fact Sheet(s) .............................. Not addressed

Form Instructions ...................... Not addressed

RRA Workshop Manuals ..........

..........................................

2002 - white tab “Program Evaluation” pages 4-14

2010 - blue tab “RRA Responsibilities” slide 10

Westwide District Mailing(s) .... January 5, 2006

Other ..........................................

..........................................

Summary of District Responsibilities (purple booklet)

RRA 101 (clear binder)

Wholly-Owned Subsidiary

Law ............................................ Not addressed

Rules ..........................................

..........................................

Section 426.18(f)

Section 426.18(g)(2)

Fact Sheet(s) .............................. Fact Sheet 1 (RRA Forms)

Form Instructions ...................... Form 7-21PE (Declaration of Public Entity’s Landholdings)

RRA Workshop Manuals ..........

..........................................

..........................................

2002 - red tab “RRA 101” pages 34-35

2002 - red tab “Acreage Limitation Status and Entitlements” pages 23-24

2010 - blue tab “Acreage Limitation Status and Entitlements” slide 20

Westwide District Mailing(s) .... July 27, 2004

Other .......................................... Not addressed