Charles (Chaz) J. Lavelle

Charles (Chaz) J. Lavelle is a Partner in the firm's Tax Law practice, based in the Louisville office. He focuses on tax controversy work before the Internal Revenue Service and the U.S. Tax Court, with particular emphasis on the taxation of captive insurance companies. He has resolved scores of cases involving federal income, estate, excise, gift, and estate taxes, penalties, and interest.

Mr. Lavelle was counsel in two seminal captive insurance cases: Humana Inc. v. Commissioner (6th Cir. 1989), concerning "brother-sister" captive insurance, and Ocean Drilling & Exploration Co. v. United States (Fed. Cir. 1993), addressing substantial unrelated business captive insurance. He is a nationally recognized leader in the captive insurance tax arena, frequently quoted in industry publications, and co-author of a chapter in the ABA's Captive Insurance Deskbook for the Business Lawyer.

Chaz holds an LL.M. in Taxation from New York University (1977), a J.D. from the University of Kentucky College of Law (1975), and a B.S. in Chemistry with high honors from the University of Notre Dame (1972). He is a Fellow and former Regent of the American College of Tax Counsel and a faculty member of the International Center for Captive Insurance Education.

He has been recognized in The Best Lawyers in America in Tax Law and Litigation and Controversy - Tax for over 25 years, and has received multiple "Lawyer of the Year" honors. He was inducted into the Captive Review Hall of Fame in 2020 and has received the Captive Insurance Companies Association Distinguished Service Award and the Vermont Captive Insurance Association Industry Service Award.