{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-216696","form_type":"8-K","ticker":"AJG","cik":"0000354190","company_name":"Arthur J. Gallagher & Co.","filed_at":"2022-08-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.791281+00:00","generated_at":"2026-06-24T01:37:54.190483+00:00","sec_items":["7.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Gallagher says Inflation Reduction Act 15% AMT likely not material to taxes","bullets":["IRA passed U.S. Senate Aug 7, 2022; if signed, 15% alternative minimum tax for large corporations begins 2023.","Gallagher expects to meet Adjusted Financial Statement Income threshold but no material additional tax liability from AMT.","IRA not expected to materially impair ability to utilize tax credit carryforwards, based on current elections.","Preliminary analysis subject to change based on IRS regulations, interpretations."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-216696","json":"https://secwatch.observer/filing/0001193125-22-216696.json","markdown":"https://secwatch.observer/filing/0001193125-22-216696.md","text":"https://secwatch.observer/filing/0001193125-22-216696.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/354190/000119312522216696/0001193125-22-216696-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/354190/000119312522216696/d382124d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T01:37:54.190483+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}