}
	m := make(map[string]any)
	m[parentClaim] = parentUser

	if len(policyBuf) > 0 {
		m[policy.SessionPolicyName] = base64.StdEncoding.EncodeToString(policyBuf)
		m[iamPolicyClaimNameSA()] = embeddedPolicyType
	} else {
		m[iamPolicyClaimNameSA()] = inheritedPolicyType
	}

	// Add all the necessary claims for the service account.
	for k, v := range opts.claims {
		_, ok := m[k]
		if !ok {
			m[k] = v