This panel will discuss recent U.S. corporate tax developments of primary importance to inbound insurance groups, with a particular focus on legislative and regulatory developments affecting U.S. operations and repatriation efforts and the potential impacts of the U.S. mid-term elections. During our discussion, we aim to guide tax professionals through these developments by summarizing the potential scope of each item, highlighting principal points of consideration, and offering practical approaches to addressing these developments at an organizational level. We also intend to level-set on the current state of affairs at the Internal Revenue Service and the most recent U.S. fiscal outlook provided by the Congressional Budget Office.