CHARLES J."CHAZ" LAVELLE
Greenebaum Doll & McDonald PLLC
Louisville, Kentucky

CHARLES J."CHAZ" LAVELLE - is an attorney in the Louisville, Kentucky office of Greenebaum Doll & McDonald PLLC and serves as the Chair of both its Federal Tax Team and its Insurance Industry Team.

He is a Fellow in the American College of Tax Counsel and has twice been a panel participant at the United States Tax Court Judicial Conference. He has an LL.M (in Taxation) from New York University and represents taxpayers in Federal tax controversies at all levels on a wide variety of issues.

He has counseled numerous companies in the formation, operation or taxation of captive insurance companies and was outside Tax Counsel for two taxpayer victories in captive insurance cases in the United States Court of Appeals: Humana Inc. v. Commissioner in the Sixth Circuit (establishing the "brother-sister" issue), and Ocean Drilling & Exploration Company v. United States in the Federal Circuit (extending the outside business issue to a court of national jurisdiction). He is a frequent writer and lecturer, including numerous presentations on captive insurance. He has been quoted often in National Underwriter and Business Insurance.

He has been active in the American Bar Tax Section, having been chair of its Professional Services Committee for three years and having been Vice Chair of both its Closely-Held Business and its Professional Service Organizations Committees. His civic and charitable activities include being a past Chairman of the Board of the Kentucky Chamber of Commerce.