This panel will discuss recent U.S. corporate tax developments of primary importance to inbound insurance groups, with a particular focus on the practical considerations associated with the current state of the corporate alternative minimum tax (AMT), the potential interaction of the corporate AMT and Pillar Two, the contemplated application of the stock repurchase excise tax from an inbound perspective, the state of the private letter ruling program at the U.S. Internal Revenue Service as it relates to corporate transactions, and the corporate tax proposals of interest from the U.S. presidential campaign.