| American FARM Bureau INC | Sharing of employees | $60K | Maintained records at FMV |
| American FARM Bureau INC | Performance of services (given) | $360K | Maintained records at FMV |
| American FARM Bureau Foundation for Agriculture | Transfer (given) | $165K | Maintained records at FMV |
| American FARM Bureau Foundation for Agriculture | Performance of services (given) | $534K | Maintained records at FMV |
| American FARM Bureau Foundation for Agriculture | Sharing of employees | $148K | Maintained records at FMV |
| American FARM Bureau Foundation for Agriculture | Reimbursement (received) | $664K | Maintained records at FMV |