Arthur J. Gallagher & Co.
AJG
#374
Rank
$63.02 B
Marketcap
$245.27
Share price
-1.64%
Change (1 day)
-20.14%
Change (1 year)
Arthur J. Gallagher & Co. or AJG for short is an American global insurance brokerage and risk management services firm.

Arthur J. Gallagher & Co. - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT
OF 1934 FOR THE QUARTERLY PERIOD ENDED JUNE 30, 1998 OR
-------------

[_] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES
EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM ______________________
TO _________________________

Commission File Number 1-9761


ARTHUR J. GALLAGHER & CO.
- --------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)


DELAWARE 36-2151613
- --------------------------------------------------------------------------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

TWO PIERCE PLACE, ITASCA, ILLINOIS 60143-3141
- --------------------------------------------------------------------------------
(Address of principal executive offices)
(Zip Code)

(630) 773-3800
- --------------------------------------------------------------------------------
(Registrant's telephone number, including area code)



- --------------------------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report)


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

YES [X] NO [_]

The number of outstanding shares of the registrant's Common Stock, $1.00 par
value, as of June 30, 1998 was 17,241,933.
ARTHUR J. GALLAGHER & CO.

INDEX
<TABLE>
<CAPTION>
PAGE NO.
<S> <C>
Part 1. Financial Information:

Item 1. Financial Statements (Unaudited):

Consolidated Statement of Earnings for the three-month
and six-month periods ended June 30, 1998 and 1997............ 3

Consolidated Balance Sheet at June 30, 1998 and
December 31, 1997............................................. 4

Consolidated Statement of Cash Flows for the six-month periods
ended June 30, 1998 and 1997.................................. 5

Notes to Consolidated Financial Statements.................... 6-7

Item 2. Management's Discussion and Analysis of Financial
Condition and Results of Operations......................... 8-10

Part II. Other Information

Item 4. Submission of Matters to a Vote of Security Holders............ 11

Item 6. Exhibits and Reports on Form 8-K............................... 11

Exhibit 10.25 - Arthur J. Gallagher & Co. United Kingdom
Incentive Stock Option Plan (Approved by the Inland Revenue
on June 12, 1998)

Exhibit 10.26 - Arthur J. Gallagher & Co. 1988 Incentive Stock
Option Plan (Restated as of May 19, 1998)

Exhibit 10.27 - Arthur J. Gallagher & Co. 1988 Nonqualified Stock
Option Plan (Restated as of January 22, 1998)

Exhibit 10.28 - Arthur J. Gallagher & Co. 1989 Non-Employee
Directors' Stock Option Plan (Restated as of January 22, 1998)

Exhibit 27.0 - Financial Data Schedule (Unaudited)

Signatures............................................................. 12
</TABLE>

-2-
ARTHUR J. GALLAGHER & CO.

CONSOLIDATED STATEMENT OF EARNINGS
(UNAUDITED)
<TABLE>
<CAPTION>


Three-month period ended Six-month period ended
June 30, June 30,
1998 1997 1998 1997
----------- ----------- ---------- ----------
(In thousands, except per share data)
<S> <C> <C> <C> <C>
Operating Results

Revenues:
Commissions $ 65,891 $ 63,216 $132,265 $126,495
Fees 49,588 43,354 96,415 85,127
Investment income and other 5,515 7,156 12,593 11,935
Non-recurring gains - 2,852 - 4,498
-------- -------- -------- --------
Total revenues 120,994 116,578 241,273 228,055

Expenses:
Salaries and employee benefits 67,243 57,988 133,155 119,198
Other operating expenses 39,554 39,209 77,297 75,478
-------- -------- -------- --------
Total expenses 106,797 97,197 210,452 194,676
-------- -------- -------- --------

Earnings before income taxes 14,197 19,381 30,821 33,379

Provision for income taxes 4,827 6,589 10,479 11,349
-------- -------- -------- --------

Net earnings $ 9,370 $ 12,792 $ 20,342 $ 22,030
======== ======== ======== ========

Net earnings per common share $ .55 $ .78 $ 1.20 $ 1.34

Net earnings per common and
common equivalent share .52 .76 1.15 1.30

Dividends declared per common share .35 .31 .70 .62

</TABLE>
See notes to consolidated financial statements.

-3-
ARTHUR J. GALLAGHER & CO.

CONSOLIDATED BALANCE SHEET
(UNAUDITED)
<TABLE>
<CAPTION>

June 30, December 31,
1998 1997
---------- -------------
<S> <C> <C>
(In thousands)
ASSETS
Current assets:
Cash and cash equivalents $ 60,188 $ 67,178
Restricted cash 92,725 81,160
Premiums and fees receivable 258,297 217,555
Investment strategies - trading 62,457 62,681
Other 45,062 40,267
-------- --------
Total current assets 518,729 468,841

Marketable securities - available for sale 25,201 39,203
Deferred income taxes and other noncurrent assets 125,555 95,528

Fixed assets 91,419 86,758
Accumulated depreciation and amortization (64,540) (58,948)
-------- --------
Net fixed assets 26,879 27,810

Intangible assets - net 9,926 10,370
-------- --------
$706,290 $641,752
======== ========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Premiums payable to insurance companies $364,331 $312,349
Accrued salaries and bonuses 10,045 18,385
Accounts payable and other accrued liabilities 83,600 89,846
Unearned fees 17,599 11,608
Income taxes payable 520 10,783
Other 32,276 23,067
-------- --------
Total current liabilities 508,371 466,038

Other noncurrent liabilities 12,584 11,807

Stockholders' equity:
Common stock - issued and outstanding 17,242 shares
in 1998 and 16,591 shares in 1997 17,242 16,591
Capital in excess of par value 16,617 4,349
Retained earnings 149,881 141,309
Accumulated other comprehensive earnings 1,595 1,658
-------- --------
Total stockholders' equity 185,335 163,907
-------- --------
$706,290 $641,752
======== ========
</TABLE>

See notes to consolidated financial statements.

-4-
ARTHUR J. GALLAGHER & CO.

CONSOLIDATED STATEMENT OF CASH FLOWS
(UNAUDITED)
<TABLE>
<CAPTION>
Six-month period ended
June 30,
1998 1997
--------- ---------
<S> <C> <C>
(In thousands)
Cash flows from operating activities:
Net earnings $ 20,342 $ 22,030
Adjustments to reconcile net earnings to net cash
provided by operating activities:
Net gain on investments and other (2,695) (2,081)
Depreciation and amortization 5,731 5,334
Increase in restricted cash (11,565) (16,376)
(Increase) decrease in premiums receivable (36,345) 17,458
Increase in premiums payable 51,982 18,633
Decrease (increase) in trading investments -
net 1,671 (2,059)
Increase in other current assets (4,795) (5,079)
Decrease in accrued salaries and bonuses (8,340) (5,649)
(Decrease) increase in accounts payable and other
accrued liabilities (7,138) 4,664
Decrease in income taxes payable (10,263) (4,405)
Net change in deferred income taxes (840) 1,074
Other 5,649 1,560
-------- --------
Net cash provided by operating activities 3,394 35,104
-------- --------
Cash flows from investing activities:
Purchases of marketable securities (16,751) (9,863)
Proceeds from sales of marketable securities 30,484 11,613
Proceeds from maturities of marketable
securities 1,423 662
Net additions to fixed assets (4,359) (4,542)
Other (29,358) (13,057)
-------- --------
Net cash used by investing activities (18,561) (15,187)
------- -------
Cash flows from financing activities:
Proceeds from issuance of common stock 10,068 4,127
Tax benefit from issuance of common stock 2,871 737
Repurchases of common stock (25) (13,187)
Dividends paid (11,091) (9,804)
Retirement of long-term debt (1,130) (1,130)
Borrowings on credit agreements 42,500 15,900
Repayments on credit agreements (35,000) (15,900)
Equity transactions of pooled companies prior
to dates of acquisition (16) (38)
-------- --------
Net cash provided (used) by financing activities 8,177 (19,295)
--------- --------
Net (decrease) increase in cash and
cash equivalents (6,990) 622
Cash and cash equivalents at beginning of period 67,178 57,017
-------- --------
Cash and cash equivalents at end of period $ 60,188 $ 57,639
======== ========
Supplemental disclosures of cash flow
information:
Interest paid $ 727 $ 442
Income taxes paid 17,076 11,855
</TABLE>

See notes to consolidated financial statements.

-5-
ARTHUR J. GALLAGHER & CO.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED)
1. BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements have been
prepared by the Company pursuant to the rules and regulations of the
Securities and Exchange Commission. Certain information and footnote
disclosures normally included in annual financial statements have been
omitted pursuant to such rules and regulations. The Company believes the
disclosures are adequate to make the information presented not misleading.
The unaudited consolidated financial statements included herein are, in the
opinion of management, prepared on a basis consistent with the audited
consolidated financial statements for the year ended December 31, 1997 and
include all adjustments (consisting only of normal recurring adjustments)
necessary for a fair presentation of the information set forth. The
quarterly results of operations are not necessarily indicative of results
of operations for subsequent quarters or the full year. These unaudited
consolidated financial statements should be read in conjunction with the
audited consolidated financial statements and the notes thereto included in
the Company's 1997 Annual Report to Stockholders.

2. BUSINESS COMBINATIONS

During the six-month period ended June 30, 1998, the Company acquired
substantially all of the net assets of EBC, Inc., d/b/a Employee Benefits
of The Carolinas; Martin, Gordon & Jones, Inc.; McElveen Insurance Agency,
Inc. and three other less significant companies in exchange for 234,000
shares of Common Stock. These acquisitions, accounted for as poolings of
interests, were not significant to the Company and accordingly, prior
period financial statements were not restated. In May 1998, the Company
acquired substantially all of the net assets of an insurance brokerage
operation which was accounted for as a purchase. The Company paid cash in
this transaction, which was not material to the consolidated financial
statements.

3. EARNINGS PER SHARE

The following table sets forth the computation of net earnings per common
share and net earnings per common and common equivalent share (in
thousands, except per share data):
<TABLE>
<CAPTION>

THREE-MONTH PERIOD ENDED SIX-MONTH PERIOD ENDED
JUNE 30, JUNE 30,
1998 1997 1998 1997
----------- ----------- ----------- ----------
<S> <C> <C> <C> <C>
Net earnings $ 9,370 $12,792 $20,342 $22,030
======= ======= ======= =======
Weighted average number
of common shares outstanding 17,099 16,358 16,912 16,421
Dilutive effect of stock options
using the treasury stock method 887 532 832 517
------- ------- ------- -------
Weighted average number of
common and common equivalent
shares outstanding 17,986 16,890 17,744 16,938
======= ======= ======= =======
Net earnings per common share $ .55 $ .78 $ 1.20 $ 1.34
Net earnings per common and
common equivalent share .52 .76 1.15 1.30
</TABLE>

-6-
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED) (Continued)

3. Earnings Per Share (continued)

Options to purchase 8,000 and 1,405,000 shares of common stock were
outstanding during the three-month period ended June 30, 1998, and 1997,
respectively, but were not included in the computation of the dilutive
effect of stock options. Options to purchase 4,000 and 2,095,000 shares of
common stock were outstanding during the six-month period ended June 30,
1998, and 1997, respectively, but were not included in the computation of
the dilutive effect of stock options. These options were excluded from the
computations because the options' exercise prices were greater than the
average market price of the common shares and, therefore, would be
antidilutive.

4. Comprehensive Earnings

As of January 1, 1998, the Company adopted Statement of Financial
Accounting Standards No. 130 (SFAS 130), "Reporting Comprehensive Income."
SFAS 130 establishes new rules for the reporting and display of
comprehensive income and its components; however, the adoption of SFAS 130
had no impact on the Company's net earnings or stockholders' equity. SFAS
130 requires unrealized gains or losses on the Company's available for sale
securities, which prior to adoption were reported separately in
stockholders' equity, to be included in other comprehensive earnings. Prior
year consolidated financial statements have been reclassified to conform to
the requirements of SFAS 130.

The components of comprehensive earnings and accumulated other
comprehensive earnings are as follows (in thousands):
<TABLE>
<CAPTION>
Three-month period ended Six-month period ended
June 30, June 30,
1998 1997 1998 1997
---- ---- ---- ----
<S> <C> <C> <C> <C>
Net earnings $9,370 $12,792 $20,342 $22,030
Net change in unrealized gain on available for
sale securities, net of income taxes of
($138), $199, ($42) and $188, respectively (207) 298 (63) 282
------ ------- ------- -------
Comprehensive earnings $9,163 $13,090 $20,279 $22,312
------ ------- ------- -------

Accumulated other comprehensive earnings
at beginning of period $1,802 $ 873 $ 1,658 $ 889
Net change in unrealized gain on available for
sale securities, net of income taxes (207) 298 (63) 282
------ ------- ------- -------
Accumulated other comprehensive earnings
at end of period $1,595 $ 1,171 $ 1,595 $ 1,171
------ ------- ------- -------
</TABLE>
5. Effect of New Pronouncements

In June 1997, the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standards No. 131 (SFAS 131) "Disclosure
about Segments of an Enterprise and Related Information," which is
effective for fiscal years beginning after December 15, 1997. SFAS 131
establishes standards for the way that public business enterprises report
information about operating segments in annual financial statements and
requires that those enterprises report selected information about operating
segments in interim financial reports issued to stockholders. However,
segment information is not required to be reported in interim financial
statements in the initial year of adoption. SFAS 131 also establishes
standards for related disclosures about products and services, geographic
areas and major customers. The Company has not completed all of the
analyses required to determine the full impact of SFAS 131.

In June 1998, the FASB issued Statement of Financial Accounting Standards
No. 133 (SFAS 133), "Accounting for Derivative Instruments and Hedging
Activities," which is effective for fiscal years beginning after June 15,
1999. Because of the Company's minimal use of derivatives, management does
not anticipate the adoption of SFAS 133 will have a significant effect on
the Company's consolidated operating results or financial position.

-7-
ARTHUR J. GALLAGHER & CO.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS

RESULTS OF OPERATIONS

Insurance premiums and risk management income reflect the overall pricing
pressure throughout the insurance premium marketplace and the Company does not
anticipate any change in the near future in this extremely competitive
environment.

Commission revenues increased by 4% to $65.9 million in the second quarter of
1998 and by 5% to $132.3 million in the first half of 1998 over the respective
periods in 1997. These increases are due principally to new business production
partially offset by lost business.

Fee revenues increased by 14% to $49.6 million in the second quarter of 1998 and
by 13% to $96.4 million in the first six months of 1998 over the respective
periods in 1997. These increases reflect new business production of
approximately $9.8 million in the second quarter of 1998 and $18.3 million in
the first six months of 1998 over the respective periods in 1997 and are
generated primarily by Gallagher Bassett Services, Inc. (a Company subsidiary).
These increases are partially offset by lost business.

Investment income and other decreased 45% to $5.5 million in the second quarter
of 1998 from the same period in 1997 due primarily to non-recurring gains
recognized during the second quarter of 1997 of $1.8 million related to a real
estate transaction and $1.1 million from the sale of assets, and to lower
returns on funds invested with outside fund managers. Investment income and
other decreased by 23% to $12.6 million in the first half of 1998 from the first
half of 1997 due primarily to the gains mentioned above, gains of $1.6 million
on the sale of assets and other investments recognized in the first quarter of
1997, and to lower returns on funds invested with outside fund managers.

Total expenses increased by 10% or $9.6 million in the second quarter of 1998
over the same period in 1997 and increased by 8% or $15.8 million in the first
half of 1998 over the same period in 1997.

Salaries and employee benefits increased by $9.3 million or 16% to $67.2 million
in the second quarter of 1998 and increased by $14.0 million or 12% to $133.2
million in the first six months of 1998 over the respective periods in 1997.
These increases are due primarily to a $4.8 million non-recurring gain
recognized in the second quarter of 1997 from the settlement of a defined
benefit pension plan at one of the Company's London subsidiaries and to salary
increases and associated higher employee benefit costs in 1998.

Other operating expenses increased by 1% to $39.6 million in the second quarter
of 1998 and by 2% to $77.3 million in the first six months of 1998 over the
respective periods in 1997. These increases are due primarily to increases in
expenses associated with temporary employment services and employee recruitment
for new business, rent and general office expenses related to new leases and
office expansions, and interest expense. In addition, travel and other direct
employee expenses increased in 1998 due to the growth in sales volume.

The effective income tax rate of 34% for the second quarter and first six months
of 1998 and 1997 is less than the statutory federal rate of 35% due primarily to
the effects of tax benefits generated by certain investments which are
substantially offset by state and foreign taxes.

Net earnings per common and common equivalent share for the second quarter of
1998 were $.52 compared to $.76 in 1997, a 32% decrease. First half net earnings
per common and common equivalent share decreased 8% from $1.30 in 1997 to $1.15
in 1998. These decreases primarily reflect the non-recurring gains in 1997
discussed above.

-8-
ARTHUR J. GALLAGHER & CO.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

FINANCIAL CONDITION AND LIQUIDITY

The insurance brokerage industry is not capital intensive. The Company has
historically been profitable and positive cash flow from operations and funds
available under various loan agreements have been sufficient to fund the
operating and capital expenditures of the Company. Cash generated from operating
activities was $3.4 million and $35.1 million for the six months ended June 30,
1998 and 1997, respectively. Because of the variability related to the timing of
premiums and fees receivable and premiums payable, net cash flows from
operations for the Company can vary substantially from quarter to quarter. Funds
restricted as to the Company's use, primarily premiums held as fiduciary funds,
have not been included in determining the Company's overall liquidity.

The Company maintains a $20.0 million unsecured revolving credit agreement (the
"Credit Agreement") requiring repayment of any loans under the agreement no
later than June 30, 2001. During the six months ended June 30, 1998, the Company
borrowed $15.0 million and repaid $10.0 million of short-term borrowings under
the Credit Agreement. As of June 30, 1998, $5.0 million was outstanding under
the Credit Agreement. These borrowings were primarily used to finance a portion
of the Company's expanded investment activity on a short-term basis. The Credit
Agreement requires the maintenance of certain financial requirements. The
Company is currently in compliance with these requirements. The Company also had
two Term Loan Agreements. In January and June 1998, the Company retired the
remaining loan balances of $630,000 and $500,000, respectively, on these Term
Loan Agreements.

The Company also has line of credit facilities of $27.5 million which expire on
April 30, 1999. Periodically, the Company will make short-term borrowings under
these credit facilities to meet short-term cash flow needs. During the six
months ended June 30, 1998, the Company borrowed $27.5 million and repaid $25.0
million of short-term borrowings under these facilities. As of June 30, 1998,
$17.5 million was outstanding under these facilities. These borrowings were
primarily used to finance a portion of the Company's expanded investment
activity on a short-term basis.

The Company has made commitments to invest additional funds in several of its
equity and tax advantaged investments. At December 31, 1997, the Company had
commitments to invest $26.0 million in these investments in 1998. In addition,
the Company contingently committed to invest an additional $3.0 million in 1998
related to a line of credit arrangement with one of its equity investments. As
of June 30, 1998, approximately $29.0 million had been invested under these
commitments, which were funded primarily from the $15.2 million of net proceeds
from the sales and maturities of marketable securities, with the remainder
funded from short-term borrowings. At June 30, 1998, the Company has
unconditionally guaranteed $30.0 million of debt that was incurred by two of the
Company's equity investments in 1998. As of June 30, 1998, no funds have been
expended related to these guarantees.

Through the first six months of 1998, the Company paid $11.1 million in cash
dividends on its common stock. On May 19, 1998, the Company declared a regular
quarterly cash dividend of $.35 per share payable on July 15, 1998 to
Shareholders of Record as of June 30, 1998. This is a 13% increase over the
quarterly dividend per share in 1997.

Net capital expenditures were $4.4 million and $4.5 million for the six months
ended June 30, 1998 and 1997, respectively. In 1998, the Company expects to make
expenditures for capital improvements at least equal to the $11.3 million
expended in the year ended December 31, 1997. Capital expenditures by the
Company are related primarily to expanded offices and updating computer systems
and equipment.

-9-
ARTHUR J. GALLAGHER & CO.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

FINANCIAL CONDITION AND LIQUIDITY (Continued)

In 1988, the Company adopted a plan which has been extended through June 30,
1999, to repurchase its common stock. Through the first six months of 1998 and
1997, the Company repurchased 700 shares at a cost of $25,000 and 414,500 shares
at a cost of $13.2 million, respectively. The repurchased shares are held for
reissuance in connection with exercises of options under its stock option plans.
Under the provisions of the plan, the Company is authorized to repurchase up to
750,000 additional shares through June 30, 1999. The Company is under no
commitment or obligation to repurchase any particular amount of common stock and
at its discretion may suspend the repurchase plan at any time.

YEAR 2000 COMPLIANCE

Computer programs that have time-sensitive software may recognize the date "00"
as the year 1900 rather than the Year 2000. Beginning in the Year 2000, this
could result in a system failure or miscalculations causing disruptions of
operations. With respect to dates in the Year 2000 and thereafter, the Company
has completed an assessment of its computer systems and software. The Company is
in the process of modifying or replacing portions of its existing software so
that its computer systems will function properly in the Year 2000. Generally,
these modifications and replacements were contemplated with normal system
enhancements and improvements. The cost of internal compliance has not been
material to date and is not expected to be material in the future. The Company
plans to substantially complete the required software modifications or
replacements in 1998. The Company also has an ongoing program to review the
status of Year 2000 compliance efforts of its business partners and vendors.
While the Company believes it is taking all of the appropriate steps to assure
the Company's Year 2000 compliance, the Company is dependent on business
partner, vendor and client compliance to a large extent. Consequently, the Year
2000 compliance problems that may be experienced by the Company's business
partners, vendors or clients could have a material adverse effect on the
Company's future financial condition and future operating results. No assurance
can be given that the Company's and the other entities' efforts will completely
address the Year 2000 issue.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

This quarterly report contains forward-looking statements. Forward-looking
statements made by or on behalf of the Company are subject to risks and
uncertainties, including but not limited to the following: the Company's
commission revenues are highly dependent on premiums charged by insurers, which
are subject to fluctuation; the property/casualty insurance industry continues
to experience a prolonged soft market (despite high losses) which reduces
premiums thereby reducing commissions; continued low interest rates will reduce
the Company's income earned on invested funds; the insurance brokerage and
service businesses are extremely competitive with a number of competitors being
substantially larger than the Company; the alternative insurance market
continues to grow which could unfavorably impact commission and favorably impact
fee revenue; the Company's revenues vary significantly from quarter to quarter
as a result of the timing of policy renewals and the net effect of new and lost
business production; the general level of economic activity can have a
substantial impact on the Company's renewal business. The Company's ability to
grow has been enhanced through acquisitions, which may or may not be available
on acceptable terms in the future and which, if consummated, may or may not be
advantageous to the Company. Accordingly, actual results may differ materially
from those set forth in the forward-looking statements. Attention is also
directed to other risk factors set forth in documents filed by the Company with
the Securities and Exchange Commission.

-10-
ARTHUR J. GALLAGHER & CO.

PART II - OTHER INFORMATION

Item 4. Submission of Matters to a Vote of Security Holders

At the annual meeting of Stockholders of Arthur J. Gallagher & Co. held
on May 19, 1998, 15,295,153 shares of the Company's Common Stock, or
90.4% of the total Common Stock outstanding on the record date for such
meeting, were represented.

Among other things, the stockholders of the Company elected Mr. Robert
E. Gallagher, Mr. Frank M. Heffernan, Jr., and Mr. Walter F. McClure as
Class II directors with terms expiring in 2001. Of the shares voted
with respect to the election of Mr. Robert E. Gallagher, 15,006,648
were voted in favor and 288,505 were voted against. Of the shares voted
with respect to the election of Mr. Frank M. Heffernan, Jr., 15,016,539
were voted in favor and 278,614 were voted against. Of the shares voted
with respect to the election of Mr. Walter F. McClure, 15,019,713 were
voted in favor and 275,440 were voted against.

The stockholders of the Company also approved amendments to the Arthur
J. Gallagher & Co. 1988 Incentive Stock Option Plan (i) extending the
term through May 10, 2008; (ii) authorizing the Option Committee to
amend all existing grants so that all options shall immediately vest in
the event of a change in control of the Company; (iii) providing that
future option grants shall immediately vest in the event of a change in
control of the Company; and (iv) increasing the number of shares of
Common Stock subject thereto from 550,000 to 875,000. Of the shares
voted with respect to this proposal, 13,328,081 were voted in favor,
696,420 were voted against and 1,270,652 abstained.

Item 6. Exhibits and Reports on Form 8-K

a. Exhibit 10.25 - Arthur J. Gallagher & Co. United Kingdom Incentive
Stock Option Plan (Approved by the Inland Revenue on June 12, 1998).

Exhibit 10.26 - Arthur J. Gallagher & Co. 1988 Incentive Stock Option
Plan (Restated as of May 19, 1998).

Exhibit 10.27 - Arthur J. Gallagher & Co. 1988 Nonqualified Stock
Option Plan (Restated as of January 22, 1998).

Exhibit 10.28 - Arthur J. Gallagher & Co. 1989 Non-Employee Directors'
Stock Option Plan (Restated as of January 22, 1998).

Exhibit 27.0 - Financial Data Schedule (Unaudited).

b. Reports on Form 8-K. No Reports on Form 8-K were filed during the
three-month period ended June 30, 1998.

-11-
SIGNATURES

Pursuant to the requirements of Section 13 or 15 (d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized on the 31st day of July,
1998.



ARTHUR J. GALLAGHER & CO.



/s/ Michael J. Cloherty
------------------------------
Michael J. Cloherty
Executive Vice President
Chief Financial Officer



/s/ Jack H. Lazzaro
------------------------------
Jack H. Lazzaro
Vice President - Finance
Chief Accounting Officer

-12-