Exhibit (n)(ii)
[EVERSHEDS SUTHERLAND (US) LLP]
THOMAS E. BISSET
Direct Line: (202) 383-0118
Internet: ThomasBisset@eversheds-sutherland.us
April 30, 2026
Board of Directors
Farm Bureau Life Insurance Company
5400 University Avenue
West Des Moines, IA 50266
Re: Farm Bureau Life Variable Account (File No. 33-12789)
Directors:
We hereby consent to the reference to our name under the caption “Legal Matters” in the Statement of Additional Information filed as part of Post-Effective Amendment No. 51 to the Registration Statement on Form N-6 for Farm Bureau Life Variable Account (File No. 33-12789). In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.
| Sincerely, | |
| EVERSHEDS SUTHERLAND (US) LLP | |
| /s/ Thomas E. Bisset | |
| Thomas E. Bisset |