Farm CPA Report

Farm CPA Report

FSA Continues to Update Handbook 6-PL for ECAP

FSA made some minor tweaks to Handbook 6-PL on April 1

Paul Neiffer's avatar
Paul Neiffer
Apr 03, 2025
∙ Paid
green grass field and trees under white clouds and blue sky during daytime
Photo by Natalie Nicks on Unsplash

FSA continues to make updates to their Handbook 6-PL. On April 1, 2025, the released a new version of the handbook. Here is a recap of the changes:

Paragraph 34 was amended to simply add ECAP.

Subparagraph 258 C was amended to add ECAP. This indicates that if total payments are less than $125,000 for an entity that there will be no reduction in the payments if any person(s) with at least 50% ownership meet the requirements to provide active management or active labor.

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