Chaz Lavelle

ICCIE core course: Forming and Operating a Captive

Charles J. (Chaz) Lavelle is an attorney in the Louisville, Kentucky office of Dentons Bingham Greenebaum and was Tax Counsel on two taxpayer victories in United States Court of Appeals captive insurance tax cases:  Humana Inc. v. Commissioner in the Sixth Circuit (litigating the “brother-sister” issue) and Ocean Drilling & Exploration Company v. United States in the Federal Circuit (litigating the outside business issue).

He has counseled taxpayers in the formation, operation and taxation of captive insurance companies.  He represents taxpayers in Federal tax controversies at all levels on a wide variety of issues including captive insurance issues.  He regularly lectures on captive insurance tax topics.  His civic and charitable activities include being a past Chairman of the Board of the Kentucky Chamber of Commerce.

Education
B.S. (Chemistry Conc.), University of Notre Dame
J.D., University of Kentucky
LL.M. (Taxation), New York University

Professional Descriptions
Admitted to Practice, United States Supreme Court, Federal Circuit Court of Appeals, Sixth Circuit Court of Appeals, United States Tax Court, Court of Federal Claims, Western District of Kentucky

Chair, American Bar Tax Section Professional Services Committee

Courses

Captive Tax – New Answers for Old Questions Forming and Operating a Captive “Tax Update – Intelligence Briefing” – Live from VCIA