And here is my question related to this post, if I may.
The land (farm) is owned 100%. The owner makes all decisions with regards to crops and selling harvested crops, plus hires the contractors who do the planting, fertilizing, harvesting, and transporting to the elevators. The agreement is contracted for payments to contractor, and expenses (seeds, etc) are also paid by the farm owner. This case seems to be in the middle of the one cited here. So active participation is yes. But material participation is more difficult, since the owner materially manages, but hires out the operations to a contractor. Any reference on how to research this?
