Charles Lavelle Archives - Captivereview

Tuesday, February 18, 2020

Lauren Ingram

Captive Review Hall of Fame 2020

Tags: Charles Lavelle, David Ezekiel, Hall of Fame, Power 50, Roger Gillett, Roger Gillette

Four years ago, Captive Review introduced the Hall of Fame to the...

Tuesday, June 26, 2018

Captive Review

US Tax Court: A Pipeline of Small Captive Cases

Tags: 831(B), Avrahami, Caylor, Charles Lavelle, Reserve Mechanical, Syzygy, Tax, US Tax Court, Wilson

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...

Tuesday, June 26, 2018

Richard Cutcher

Avrahami to become go-to guide for Tax Court cases concerning small captives

Tags: 831(B), Anne Marie Towle, Avrahami, Charles Lavelle, Edward Clabault, Michael Domanski, Mikhail Raybshteyn, paul phillips, Reserve Mechanical, Tax

In light of Judge Kathleen Kerrigan’s continued citing of Avrahami in her...

Friday, June 22, 2018

Richard Cutcher

Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tags: 501(c)(15), 831(B), Anne Marie Towle, Avrahami, Charles Lavelle, Edward Clabault, EY, Honigman Miller Schwartz and Cohn LLP, Jeff Simpson, Kristen Hazel, Michael Domanski, Mikhail Raybshteyn, paul phillips, Reserve Mechanical, Tax

Tax and captive insurance professionals have provided their initial reaction to the...

Thursday, August 24, 2017

Captive Review

AVRAHAMI v. COMMISSIONER – The Details

Tags: 831(B), Avrahami, Bingham Greenebaum Doll LLP, Charles Lavelle, Tax

Charles J. Lavelle, Brett J. Miller and Ross D. Cohen, of Bingham...

Wednesday, November 02, 2016

Richard Cutcher

IRS gives captives three months to report, throws fuel on 831(b) fire

Tags: 831(B), Charles Lavelle, Internal Revenue Service, Tax

The United States Department of the Treasury and the Internal Revenue Service...

Wednesday, February 03, 2016

Captive Review

Changes to 831(b) – What now?

Tags: 831(B), Charles Lavelle, Tax

The 831(b) tax election for small captives continues to fill column inches....

Thursday, July 23, 2015

Richard Cutcher

831(b) family clampdown will surprise industry – Charles Lavelle

Tags: 831(B), Charles Lavelle, Tax

The Joint Committee on Taxation has proposed a complete ban on the...

Growth opportunities for PCCs and PCC cells in the UK and Europe

Michael Whitfield of Atlas Insurance PCC explains how, after the disruption caused by Brexit, the...

North Carolina: A leader in cell captives

Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...

831(b) Institute: IRS campaign against micro-captives threatens large captives

The IRS is biding its time by taking on micro-captives and will eventually refocus on...

Fortifying against falsehoods: Captives and the AI disinformation threat

Randy Sadler, principal at CIC Services, discusses why captive professionals should be more strongly considering...