kldload mac_do
Verify it loaded:
kldstat | grep mac_do
sysctl security.mac.do.enabled=1
sysctl security.mac.do.rules='gid=0>uid=0,gid=*,+gid=*'
This rule grants any member of the wheel group (GID 0) the ability to become root with full group inheritance.
Add to /etc/rc.conf to load the module at boot:
sysrc kld_list+=mac_do
Add to /etc/sysctl.conf to apply rules after the module loads:
security.mac.do.enabled=1
security.mac.do.rules=gid=0>uid=0,gid=*,+gid=*