Daniel C. "Dan" Vermillion

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 ...

Na Lan is a Director at Damon Key and brings to the firm a unique combination of capabilities and experience in the areas of condominium and community association law, immigration, business and real property transactions, and dispute resolution for Mandarin-speaking investors and business owners. Born and raised in China, she is fluent in both Mandarin Chinese and English. Ms. Lan once again was selected by her peers for inclusion in the 2025 Edition of The Best Lawyers in America® for he...

John D. Yamane is a top attorney recognized by Best Lawyers in the practice area(s) of Personal Injury Litigation - Plaintiffs. John D., who practices law in Honolulu, Hawaii, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which John D. is held by other top lawyers in the same geographic and legal practice area.

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...

Published Works · Articles on Litigation (Co-Authored) Representative Cases · IEL Liquidation Proceedings, Wayne C. Metcalf, Insurance v. Gary L. Vose, et al · HIG Rehabilitation, HUI/UNICO Liquidation and Linda v. Hawaiian Electric Co. · State v. Kealakekua Ranch · Maunawili Lessees v. Trustees of Castle Estate · State Farm Mut. Auto. Ins. Co. v. Robinol, 699 F.Supp. 819 (D.Hawai'i 1988) · Tilton v. Rivera · Eder v. County of Kauai and ...

Gerald A. Sumida is a partner in Carlsmith Ball LLP's Honolulu office and Chair of the firm's Corporate & Business Practice Group. He concentrates on business structuring and operations, including corporate, limited liability company, joint venture and partnership matters; business acquisitions; sales and mergers; securities law; start-up company and venture capital financing; administrative and public utilities law; energy law, including energy project development and project finance; an...

Maile Miller is a Director of the firm. Ms. Miller is a vital member of the firm’s litigation team, representing clients in a variety of matters. Ms. Miller’s practice focuses on construction, business, and land use litigation, frequently appearing before Hawaii’s State and Federal Courts, in addition to administrative agencies such as the City and County of Honolulu’s Zoning Board of Appeals. Ms. Miller represents a wide variety of corporate and public entity clients,...

Ikaika B. Rawlins is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships) and Real Estate Law. Ikaika B., 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 Ikaika B. is held by other top lawyers in the same geographic and legal practice area.

Tred once again was selected by his peers for inclusion in the 2025 Edition of The Best Lawyers in America® for his work in Commercial Litigation, Insurance Law and Litigation-Insurance. He was also named Best Lawyers® 2022 Litigation Insurance “Lawyer of the Year” in Honolulu. A designation given to a single attorney in each practice group by metropolitan area. Receiving this designation reflects the high level of respect a lawyer has earned among their peers for their ab...

Joy Miyasaki is a Partner in the firm’s Honolulu office, and a member of the Tax, Estate Plan and Trust Administration practice group, concentrating in tax and estate planning, wealth preservation and asset protection, charitable planning and tax-exempt organizations, trust and estate administration, and trust and estate disputes and litigation. Joy received an A.B. and J.D. from Georgetown University. Her prior experience includes being a trial attorney with the IRS Office of Chief Cou...