Carl Tom

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.

Stewart Pressman is a partner practicing in the corporate department and concentrating in the areas of mergers and acquisitions, venture capital transactions, private equity fund organization, securities law, and general corporate and business organization matters. His practice in the mergers and acquisitions area is focused oncomplex transactions representing both purchasers and sellers in a wide range of publicly and privately held company acquisitions and divestitures, as well as takeover ...

Alison M. Davidson is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Alison M., who practices law in Honolulu, Hawaii, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Alison M. is held by other top lawyers in the same geographic and legal practice area.

J. George Hetherington is the President of the firm and Chair of its Corporate Department. He has been with the firm since 1978 and his practice is focused in the areas of corporate and health care law.Mr. Hetherington's corporate practice revolves around mergers, acquisitions, divestures, capital formation, securities law, joint ventures, contract negotiation and preparation and other transactional work for new and established Hawaii businesses and national and international companies doing ...

Michael C. Carroll is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Real Estate and Real Estate Law. Michael C., 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 Michael C. is held by other top lawyers in the same geographic and legal practice area.

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 Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....

Kenneth B. Marcus is Director Emeritus of the firm who has practiced law since 1972. Mr. Marcus is experienced in the areas of commercial real estate law, development, finance, leasing, purchases and sales. He also has extensive experience in Hawaii business law including the formation of partnerships and limited liability companies, and corporate finance. His real property practice includes the development, acquisition, sale, financing and restructuring of hotels, office buildings and shoppi...

Katherine Garson is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Land Use and Zoning Law and Real Estate Law. Katherine, who practices law in Hilo, Hawaii, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Katherine is held by other top lawyers in the same geographic and legal practice area.

Clifford J. Miller is Co-Founder of the firm, a Senior Member of its Executive Committee, and Chairman of the Business/Real Estate practice group. For more than 37 years Cliff has represented and advised institutions and individuals in a broad and widely varied range of business matters, including the following: · Structuring, negotiating and documenting commercial and residential real estate development projects, acquisitions and dispositions, including office buildings, resort hotels...