AMP · 10-Q · 2026Q3 · Full report
U.S. Tax Law Changes
AMERIPRISE FINANCIAL INC · 2026-10-30 · Importance 31 · Surprise 42 · In source text
Ameriprise is an applicable corporation required to compute the corporate alternative minimum tax (CAMT), established under the Inflation Reduction Act of 2022. As of September 30, 2026, the Company expected to be liable for CAMT in 2026, based on its current estimates and interpretations of available guidance, including proposed regulations and notices. The filing does not quantify the expected liability.
Key facts
- Ameriprise Financial is an applicable corporation required to compute the corporate alternative minimum tax and, based on current estimates as of September 30, 2026, expected to be liable for CAMT in 2026. source
- The One Big Beautiful Bill Act was enacted on July 4, 2025; its corporate tax law changes had no material impact on Ameriprise Financial's consolidated financial statements as of September 30, 2026, and the Company did not expect material future impacts based on current guidance. source
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | negative | probable | — | Ameriprise Financial is an applicable corporation required to compute the corporate alternative minimum tax and, based on current… |