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Employee Benefits - EMPLOYEE BENEFITS
12 Months Ended
Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]  
Compensation and Employee Benefit Plans [Text Block]
EMPLOYEE BENEFITS

Farmer Mac makes contributions to a defined contribution retirement plan for all of its employees. Farmer Mac contributed 13.2 percent of the lesser of an employee's gross salary and the maximum compensation permitted under the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") ($265,000 for 2016, $265,000 for 2015, and $260,000 for 2014), plus 5.7 percent of the difference between: (1) the lesser of the gross salary and the amount established under EGTRRA; and (2) the Social Security Taxable Wage Base. Employees are fully vested after having been employed for approximately 3 years.  Expenses for this plan for the years ended December 31, 2016, 2015, and 2014 were $1.3 million, $1.2 million, and $1.2 million, respectively.