Spouses and minor children.

(a) The spouse and minor children of an individual are considered to be the same as the individual for purposes of this subpart except that: (1) The spouse who was actively engaged in farming in a separate farming operation prior to their marriage will be a separate person with respect to that separate farming operation so long as that operation remains separate and distinct from any farming operation conducted by the other spouse; (2) A minor child who is actively engaged in farming in a separate farming operation will be a separate person with respect to that separate farming operation if: (i) The parent or other entity in which the parent has a substantial beneficial interest does not have any interest in the minor's separate farming operation or in any production from such operation; (ii) The minor has established and maintains a separate household from the parent; (iii) The minor personally carries out the farming activities with respect to the minor's farming operation; and (iv) The minor establishes separate accounting and recordkeeping for the minor's farming operation. (b) An individual shall be considered to be a minor until the age of 18 is reached. Court proceedings conferring majority on an individual under 18 years of age will not change such individual's status as a minor.