Daniel P. Kirley

John Khil is the Chair of the firm's Tax practice group, and concentrates in tax law with an emphasis on pensions, profit sharing and employee benefits. He is a former attorney-advisor in the Employee Plans and Exempt Organizations Division, Office of Chief Counsel, Internal Revenue Service in Washington, D.C., where he was responsible for providing legal opinions, drafting Treasury regulations, and assisting in the formulation of tax legislation relating to pension and welfare plans. Mr. Khi...

Mark Davis, a graduate of Tulane University and Washington University School of Law, has focused his law practice over the last thirty years representing injured victims in cases involving serious personal injury and medical malpractice . Mr. Davis has been extremely active in civil rights litigation throughout the State of Hawaii. He was on The National Board of Directors of the ACLU and was one of Hawaii’s most active civil rights lawyers serving as lead counsel in numerous first amen...

Kimi M. Ide-Foster is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Kimi M., 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 Kimi M. 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...

Steve Lim is the Administrative Partner of the firm's Hilo office and is headquartered in the firm's Honolulu office. He has over twenty years experience on the Big Island, Maui, Kauai, and Oahu in all phases of the real property development process. Mr. Lim concentrates in advising clients on real property due diligence reviews, land use entitlements and administrative issues, including litigation of land use and real property disputes. In 2014, The Best Lawyers in America selected Mr. Lim a...

David J. Minkin has been a resident of Hawaii since 1975. Licensed in Hawaii in 1984, he spent ten years in the Department of the Prosecuting Attorney of the City & County of Honolulu before joining the law firm of McCorriston Miho Miller Mukai in 1995, where he has specialized in civil litigation in state and federal trial and appellate courts, administrative hearings, arbitrations and mediations representing individuals, corporations and municipalities. David has been recognized annuall...

Brenda Hustis Gotanda is a partner with the law firm of Manko, Gold, Katcher & Fox LLP and leads the firm’s sustainability practice group. She has over 25 years of experience representing and counseling business clients on environmental matters, including regulatory compliance, permitting, transactions, project development, and enforcement. She provides strategic guidance to clients seeking to reduce risk and enhance value by integrating environmental compliance and sustainability i...

Ken is a Fellow in the American College of Construction Lawyers, and has served on the Governing Committee of the American Bar Association’s Forum on the Construction Industry. He has degrees in chemistry from Cornell and meteorology from Penn State. In 1996, Penn State’s College of Earth and Mineral Sciences named him a Centennial Fellow. He was a meteorologist for 4 years, serving as General Staff Weather Briefing Officer in Saigon, Vietnam (7th Air Force), and Chief Forecaster ...

Lawrence Okinaga is a partner in the firm's Honolulu office and a member of its Transactional practice group. He concentrates his practice in the areas of corporate, financial institutions, real estate, and administrative law. Mr. Okinaga has developed this deep experience in representing corporations, partnerships and individuals, for more than 38 years. He regularly advises clients on business matters and supervises the firm's litigators in clients' disputes. He is listed in Chambers USA: A...

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...