Exhibit(n)(3)

Farm Bureau Life Insurance Company+* Western Agricultural Insurance Company+* Farm Bureau Property & Casualty Insurance Company+*

April 30, 2026

Farm Bureau Life Insurance

Company 5400 University Avenue

West Des Moines, Iowa 50266

Gentlemen:

This opinion is furnished in connection with the registration by Farm Bureau Life Insurance Company of a flexible premium variable life insurance policy (“Policy”) under the Securities Act of 1933, as amended. The prospectus included in Post- Effective Amendment No.33 to the Registration Statement on Form N-6 (File No. 333-87766) describes the Policy. I am familiar with the policy form described in the Registration Statement and exhibits thereto.

It is my professional opinion that the information contained in the examples set forth in Appendix A of the Statement of Additional Information, based on the assumptions stated in the examples, is consistent with the provisions of the Policy.

I hereby consent to the use of this opinion as an exhibit to Post-Effective Amendment No. 33 to the Registration Statement and to the reference to my name under the heading “Experts” in the Statement of Additional Information.

5400 University Avenue, West Des Moines, IA 50266-5997 • 515.225.5400 • FBFS.com

Securities & services offered through FBL Marketing Services, LLC,+ 877.860.2904, Member SIPC l Advisory services offered through FBL Wealth Management, LLC.+
+Affiliates. *Company providers of Farm Bureau Financial Services.