THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

Cummins Inc. (CMI)

4/7/2006 Proxy Information

Irwin Financial Corporation (“IFC”) owns a one-eighth interest in one of the Company’s business aircraft and has an arrangement with the Company to share one-eighth of the fixed and all of the operating expenses related to its use of such aircraft. During 2005, $188,910 was paid or payable to the Company by IFC under this arrangement. Director nominee William I. Miller is Chairman and Chief Executive Officer of IFC.

Pursuant to the Company’s Key Employee Stock Investment Plan, certain officers had purchased shares of Common Stock of the Company on an installment basis. The interest rate on these loans was the minimum annual rate permitted under the Internal Revenue Code without imputation of income. The following table shows, as to those executive officers and directors of the Company who were indebted to the Company in excess of $60,000 since January 1, 2005, the largest aggregate amount owed for such purchases and loans at any time since January 1, 2005, and the amount owed as of December 31, 2005. All such loans were made prior to the effective date of the Sarbanes-Oxley Act of 2002.

J.C. Wall

Largest Amount of Indebtedness $297,850

Amount of Indebtedness as of Dec. 31, 2005 $0

The Company has a policy of purchasing from employees of the Company shares of Common Stock that have been acquired under the Key Employee Stock Investment Plan. The purchase price for such shares is the closing price quoted on the New York Stock Exchange Composite Tape on the date of purchase. During 2005, Mr. Wall was the only executive officer who sold shares to the Company pursuant to this policy.

4/14/2005 Proxy Information

Irwin Financial Corporation (“IFC”) owns a one-eighth interest in one of the Company’s business aircraft and has an arrangement with the Company to share one-eighth of the fixed and all of the operating expenses related to its use of such aircraft. During 2004, $192,622 was paid or payable to the Company by IFC under this arrangement. Director nominee William I. Miller is Chairman and an executive officer of IFC.

Pursuant to the Company’s Key Employee Stock Investment Plan, certain officers have purchased shares of Common Stock of the Company on an installment basis. The interest rate on these loans is the minimum annual rate permitted under the Internal Revenue Code without imputation of income. The following table shows, as to those executive officers and directors of the Company who were indebted to the Company in excess of $60,000 since January 1, 2004, the largest aggregate amount owed for such purchases and loans at any time since January 1, 2004, and the amount owed as of December 31, 2004. All such loans were made prior to the effective date of the Sarbanes-Oxley Act of 2002. (Table on page 20 of proxy)

The Company has a policy of purchasing from employees of the Company shares of Common Stock that have been acquired under the Key Employee Stock Investment Plan. The purchase price for such shares is the closing price quoted on the New York Stock Exchange Composite Tape on the date of purchase. During 2004, one executive officer sold shares to the Company pursuant to this policy.

3/4/2004 Proxy Information

Irwin Financial Corporation ("IFC") owns a one-eighth interest in one of the Company's business aircraft and has an arrangement with the Company to share one-eighth of the fixed and all of the operating expenses of such aircraft. During 2003, $175,760 was paid or payable to the Company by IFC under this arrangement. Director nominee William I. Miller is Chairman and an executive officer of IFC.

Pursuant to the Company's Key Employee Stock Investment Plan, certain officers have purchased shares of Common Stock of the Company on an installment basis. The interest rate on these loans is the minimum annual rate permitted under the Internal Revenue Code without imputation of income. The following table shows, as to those executive officers and directors of the Company who were indebted to the Company in excess of $60,000 since January 1, 2003, the largest aggregate amount owed for such purchases and loans at any time since January 1, 2003, and the amount owed as of December 31, 2003. All such loans were made prior to the effective date of the Sarbanes-Oxley Act of 2002. (See proxy for exact loan amounts).

The Company has a policy of purchasing from employees of the Company shares of Common Stock that have been acquired under the Key Employee Stock Investment Plan. The purchase price for such shares is the closing price quoted on the New York Stock Exchange Composite Tape on the date of purchase. During 2003, no executive officer sold shares to the Company pursuant to this policy.