{"database": "lobbying", "table": "lobbying_activities", "rows": [[1873372, "194c434b-f72d-4886-ad5f-c4f84f176255", "Q3", "AZOA SERVICES CORP(ALLIANZ OF AMERICA) FORMERLY AZOA SERIVCES CORP/FIREMAN'S FUND(ALLIANZ OF AMERICA", 14611, "AZOA SERVICES CORP(ALLIANZ OF AMERICA) AND AFFILIATES", 2016, "third_quarter", "TAX", "Cascading taxes for foreign owned insurers:  Advocate against measure in Congress and from the Obama Administration that would lead to imposition of an excise tax twice when insurance for reinsurance misplace from the U.S. to a foreign-company and then when the foreign company reinsures the U.S. risk.\n\nForeign Account Tax Compliance Act - Follow implementation of FATCA which became law in March 2010.  The ACT increases reporting and withholding requirements for foreign financial firms.\n\nRelated-party reinsurance taxation:  Advocate against legislation by Rep. Richard Neal (D-MA) and Sen. Robert Menendez (D-NJ) that would prohibit offshore reinsurance affiliates of insurance companies and not required to pay U.S taxes from taking deductions for \"excel reinsurance premiums\" for domestic risks.\n\nMonitor and oppose tax proposals in connection with deficit reduction negotiations developed by the super committees that would change existing tax laws and increase tax requirements for life insurance.\n\nTax Extenders:  monitored possible extension of \"tax extenders\" of certain tax provision set to expire.\n\nMonitor efforts to overhaul tax code:  Lobby in support of existing law regarding retirement savings products, including inside buildup of life insurance and annuity products, and tax deferral of 401 (k) contributions.\n\nMonitor efforts to alter tax treatment of inherited IRA's.\n\nLobby against Department of Treasury's proposed Section 385 Debt/Equity regulations as they pertain to Foreign-based companies operating in the US.", "Commodity Futures Trading Commission (CFTC),HOUSE OF REPRESENTATIVES,Risk Management Agency,Securities & Exchange Commission (SEC),SENATE,Treasury, Dept of", null, 610000, 0, 0, "2016-10-06T10:45:48.527000-04:00"]], "columns": ["id", "filing_uuid", "filing_type", "registrant_name", "registrant_id", "client_name", "filing_year", "filing_period", "issue_code", "specific_issues", "government_entities", "income_amount", "expense_amount", "is_no_activity", "is_termination", "received_date"], "primary_keys": ["id"], "primary_key_values": ["1873372"], "units": {}, "query_ms": 4.789846949279308, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}