; (3) in subsection (e)(3)— (A) by striking (A) In general.— ; and (B) by striking subparagraph (B); (4) in subsection (f)— (A) in paragraph (3)(B), by adding at the end the following new clause: (iii) Legitimate entities In promulgating regulations to define the term ‘legal entity’ as the term applies to irrevocable trusts, the Secretary shall ensure that irrevocable trusts are legitimate entities that have not been created for the purpose of avoiding a payment limitation. ; and (B) by striking paragraph (4) and redesignating paragraphs (5), (6), (7), and (8) as paragraphs (4), (5), (6), and (7), respectively; and (5) in subsection (h), in the second sentence, by striking or other entity and inserting or legal entity . (b) Conforming amendments (1) Section 1001 of the Food Security Act of 1985 ( 7 U.S.C. 1308 ) is amended— (A) in subsection (e)(1), by striking subsections (b) and (c) and inserting subsection (b) ; (B) in subsection (f)(2), by striking Subsections (b) and (c) and inserting Subsection (b) ; and (C) in subsection (g)— (i) in paragraph (1), by striking subsection (b) or (c) and inserting subsection (b) ; and (ii) in paragraph (2)(A), by striking subsections (b) and (c) and inserting subsection (b) . (2) Section 1001A of the Food Security Act of 1985 ( 7 U.S.C. 1308–1 ) is amended— (A) in subsection (a), by striking subsections (b) and (c) of section 1001 and inserting section 1001(b)