; (ii) by inserting under usual and customary terms after services ; and (iii) by striking subparagraph (B); and (D) by adding at the end the following: (7) Farm managers A person who otherwise meets the requirements of this subsection other than (b)(2)(A)(i)(II) shall be considered to be actively engaged in farming, as determined by the Secretary, with respect to the farming operation, including a farming operation that is a sole proprietorship, a legal entity such as a joint venture or general partnership, or a legal entity such as a corporation or limited partnership, if the person— (A) makes a significant contribution of management to the farming operation that— (i) is critical to the profitability of the farming operation; (ii) is performed on a regular, continuous, and substantial basis; and (iii) equals at least 520 hours annually, or at least 25 percent of the total management hours required for the farming operation on an annual basis, as determined by the Secretary; (B) (i) is the only person in the farming operation qualifying as actively engaged in farming by using the farm manager special class designation under this paragraph; and (ii) together with any other persons in the farming operation qualifying as actively engaged in farming under subsection (b)(2) or as part of a special class under this subsection, does not collectively receive, directly or indirectly, an amount equal to more than the applicable limits under section 1001(b); (C) does not use the management contribution under this paragraph to qualify as actively engaged in more than 1 farming operation