Cecily D.M. Kaya

Ronald I. Heller has been practicing law in Honolulu for over 30 years, in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federa...

Dennis M. Lombardi represents real estate developers, hotel, time share and resort owners and operators as well as a variety of large land owners. He concentrates his practice in real estate, land use development and hospitality law. He has extensive experience in acquisitions, sales, mergers, permitting, development, branding and financing of master planned residential, resort, commercial and mixed-use/hotel developments. Mr. Lombardi is President of the firm’s Executive Committee.

Ms. Yoshimoto’s practice focuses on representing both lenders and borrowers in real estate and asset based secured transactions, and representing buyers and sellers in a variety of land transactions including financing, development and sales of residential subdivision, condominium and mixed-use projects, commercial ground and space leasing and real estate due diligence. Speeches and Seminars Moderator, “Commonly Negotiated Commercial Purchase and Sale Provisions”, Hawaii Sta...

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.

Doug’s practice emphasizes taxation, estate planning and business planning. He assists individuals, families and businesses with their legal needs. Doug once again was selected by his peers for inclusion in the 2025 Edition of The Best Lawyers in America® for his work in Corporate Law, Litigation-Trusts & Estates, Tax Law, and Trusts & Estates. He was also named the Best Lawyers® 2024 Litigation-Trusts & Estates “Lawyer of the Year” in Honolulu. A designa...

Jan Sam is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Real Estate Law. Jan, 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 Jan is held by other top lawyers in the same geographic and legal practice area.

Darren L. Nunn is a partner in the firms Corporate and Public Finance groups. His practice includes providing legal and business advice on start-up issues, venture capital financings,mergers and acquisitions, securities law matters, corporate governance and other business transactions. He also represents issuers and underwriters in connection with public offerings of municipal securities. Prior to joining McCorriston, Darren served as General Counsel and Chief Financial Officer of Optimum Com...

Christine was born and reared in Japan. She is the President of Damon Key Leong Kupchak Hastert, and practices in the firm’s Corporate, Commercial, and Real Estate Law practice groups, primarily with Japanese-speaking clients. To address the needs of her Japanese clients, her practice also encompasses Immigration Law, Estate Planning and Employment matters. She is a past Director of Meritas, a worldwide affiliation of commercial law firms, which has members in over 254 global markets. D...

Michael J. Nakano is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Michael J., 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 Michael J. is held by other top lawyers in the same geographic and legal practice area.

Harvey J. Lung is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration, Bet-the-Company Litigation, Commercial Litigation, Construction Law, Litigation - Construction and Mediation. Harvey J., who practices law in Honolulu, Hawaii, has been recognized since 2006. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Harvey J. is held by other top lawyers in the same geographic and legal practice area.