Benjamin A. Kudo

Ms. Yoshihara focuses on federal income and estate taxation, state taxation, estate planning and the purchase and sale of real property. She has worked on matters involving complex federal income and estate tax issues, Section 1031 forward and reverse exchanges, state income and General Excise Tax issues and the acquisition, financing and development of commercial real properties.

Craig P. Wagnild is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Corporate Governance Law and Real Estate Law. Craig P., who practices law in Honolulu, Hawaii, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Craig P. is held by other top lawyers in the same geographic and legal practice area.

Tom Van Winkle is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate Law and Mergers and Acquisitions Law. Tom, who practices law in Honolulu, Hawaii, has been recognized since 2001. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Tom is held by other top lawyers in the same geographic and legal practice area.

Dean T. Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Energy Law, Energy Regulatory Law and Real Estate Law. Dean T., who practices law in Honolulu, Hawaii, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Dean T. is held by other top lawyers in the same geographic and legal practice area.

Mari Kishimoto Doi is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Mari, who practices law in Honolulu, Hawaii, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Mari is held by other top lawyers in the same geographic and legal practice area.

Jesse W. Schiel is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Jesse W., who practices law in Honolulu, Hawaii, has been recognized since 2017. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jesse W. is held by other top lawyers in the same geographic and legal practice area.

Jodi S. Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Communications Law, Real Estate Law and Water Law. Jodi S., who practices law in Honolulu, Hawaii, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jodi S. is held by other top lawyers in the same geographic and legal practice area.

Kimberly A. Murakami is a top attorney recognized by Best Lawyers in the practice area(s) of Elder Law, Litigation - Trusts and Estates and Trusts and Estates. Kimberly A., who practices law in Honolulu, Hawaii, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kimberly A. is held by other top lawyers in the same geographic and legal practice area.

Normand R. Lezy is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Insurance and Personal Injury Litigation - Defendants. Normand R., who practices law in Honolulu, Hawaii, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Normand R. is held by other top lawyers in the same geographic and legal practice area.

Gregory M. Hansen, Of Counsel, concentrates his practice in the areas of employee benefits; stock option, stock purchase and equity incentive plans; general corporate and business law; and state and federal income tax controversy matters, with an emphasis on employee stock ownership plans (ESOP) and custom designed retirement arrangements. While an attorney with the U.S. Treasury Department, Mr. Hansen tried U.S. civil tax cases and helped prepare criminal fraud tax cases for review by the U....