Charles J. (Chaz) Lavelle
Partner, Bingham Greenebaum Doll LLP
Charles (Chaz) Lavelle is an attorney in the Louisville, Kentucky office of Bingham Greenebaum Doll LLP and was Tax Counsel for two taxpayer victories in captive insurance tax cases in the United States Court of Appeals: Humana Inc. v. Commissioner in the Sixth Circuit (deciding the â€œbrother-sisterâ€� issue) and Ocean Drilling & Exploration Company v. United States in the Federal Circuit (deciding the outside business issue).
regularly counsels businesses in the formation, operation and taxation of captive insurance companies.
represents taxpayers in Federal tax controversies at all levels on a wide variety of issues, including captive insurance issues.
He is a board member of ICCIE and has co-taught the â€œForming and Operating a Captiveâ€� required course for several years.
regularly writes and lectures on captive insurance tax topics.
has been listed in Best Lawyers in America Taxation section since 1993, and was awarded the Best Lawyers' 2010 Louisville Tax Lawyer of the Year and 2012 Louisville Litigation & Controversy â€" Tax Lawyer of the Year.