{
  "author": {
    "name": "Charles J Lavelle",
    "webUrl": "/author/profile/charles-j-lavelle/",
    "description": "",
    "imageLarge": "https://secure.gravatar.com/avatar/f16d6fc2845f417ea0e93a3f2b6cd37d?s=136&d=mm&r=g",
    "estimate": 5,
    "social": [],
    "articles": [
      {
        "uri": "/2009/09/24/irs-finds-insurance-exists-in-two-reinsurance-situations/",
        "title": "IRS Finds 'Insurance' Exists In Two Reinsurance Situations",
        "byline": "Charles J. Lavelle",
        "kicker": "",
        "prettyDate": "September 24, 2009",
        "timeToRead": "5 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/charles-j-lavelle/",
            "name": "Charles J. Lavelle"
          }
        ],
        "kickerNode": [],
        "summary": "Confirming the insurance industry's view of risk distribution in a reinsurance situation, the Internal Revenue Service recently issued Revenue Rule 2009-26.",
        "body": null
      },
      {
        "uri": "/2009/08/09/mostly-quiet-on-captive-tax-front-but-federal-bill-on-off-shore-entities-cited/",
        "title": "Mostly Quiet On Captive Tax Front, But Federal Bill On Off-Shore Entities Cited",
        "byline": "Charles J. Lavelle",
        "kicker": "",
        "prettyDate": "August 09, 2009",
        "timeToRead": "5 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/charles-j-lavelle/",
            "name": "Charles J. Lavelle"
          }
        ],
        "kickerNode": [],
        "summary": "Following the tumultuous tax issues that dominated 2007 into 2008--changes that could have altered the captive industry--this year by comparison has been relatively tame",
        "body": null
      },
      {
        "uri": "/2009/03/08/tax-challenges-remain-for-captive-entities/",
        "title": "Tax Challenges Remain For Captive Entities",
        "byline": "Charles J. Lavelle",
        "kicker": "",
        "prettyDate": "March 08, 2009",
        "timeToRead": "6 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/charles-j-lavelle/",
            "name": "Charles J. Lavelle"
          }
        ],
        "kickerNode": [],
        "summary": "The year ahead should lack the drama of 2008, but IRS still has plenty on its",
        "body": null
      },
      {
        "uri": "/2008/07/06/irs-finally-answers-the-big-question-who-counts-as-an-insured-for-tax-purposes/",
        "title": "IRS Finally Answers The Big Question: Who Counts As An Insured For Tax Purposes?",
        "byline": "Charles J. Lavelle",
        "kicker": "",
        "prettyDate": "July 06, 2008",
        "timeToRead": "5 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/charles-j-lavelle/",
            "name": "Charles J. Lavelle"
          }
        ],
        "kickerNode": [],
        "summary": "The IRS declared that in a limited partnership, the general partner is the insured, while in a multimember limited liability company, the LLC is the insured. If there is more than one general",
        "body": null
      },
      {
        "uri": "/2005/09/04/irs-seeks-feedback-on-captive-taxation/",
        "title": "IRS Seeks Feedback On Captive Taxation",
        "byline": "Charles J. Lavelle",
        "kicker": "",
        "prettyDate": "September 04, 2005",
        "timeToRead": "5 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/charles-j-lavelle/",
            "name": "Charles J. Lavelle"
          }
        ],
        "kickerNode": [],
        "summary": "IRS Seeks Feedback On Captive TaxationLoans to captive parent, risk homogeneity, cells and finite insurance examinedThe federal Internal Revenue Service is seeking comments from ...",
        "body": null
      }
    ]
  }
}