David A. Gruebner

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....

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...

Michael Lam is a director/shareholder and a member of the firm's Executive Committee. He concentrates his practice in the area of litigation, including construction and development law, trade name and trademark infringement, insurance defense, real property issues, products liability and personal injury and general litigation matters. Mr. Lam’s practice also encompasses a range of transactions, including commercial, industrial office and retail development, leasing and sales. Mr. Lam ha...

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.

Mr. Klevansky’s practice emphasizes commercial law, business litigation, bankruptcy law and reorganization, fraudulent transfers, and creditors’ rights. He counsels corporate and individual clients related to collection and payment of secured and unsecured claims and judgments, foreclosures and other post-judgment remedies through litigation, arbitration and less formal proceedings. Mr. Klevansky graduated magna cum laude from the University of Pennsylvania, earning a Bachelor's o...

Brian T. Hirai joined the firmin 1996 as a member of its business/real estate department. His practice is concentrated primarily in public finance.He has over 40 years of experience as a public finance attorney, serving variously as bond counsel, issuer’s counsel, underwriter’s counsel, borrower’s counsel, trustee’s counsel and credit enhancer’s counsel in a broad range of taxable and tax-exempt bond issues for state and local governmental units, including govern...

Sarah M. Love is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Litigation - Construction. Sarah M., who practices law in Honolulu, Hawaii, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Sarah M. is held by other top lawyers in the same geographic and legal practice area.

Gregory M. Sato is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Labor Law - Management. Gregory M., who practices law in Honolulu, Hawaii, has been recognized since 2007. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Gregory M. is held by other top lawyers in the same geographic and legal practice area.

John W. Kelly is a Director of the firm. Mr. Kelly focuses his practice in the area of commercial litigation, with particular concentration in intellectual property rights. Mr. Kelly is admitted to the New York and Hawaii Bar and earned his Juris Doctor from New York Law School. He is also a member of the panel with the First Circuit Court Annexed Arbitration Program. Mr. Kelly has been selected to the Hawaii Super Lawyers®, "Rising Star" list in the practice area of IP Litigation (2020-2...

Robert K. Ichikawa is a top attorney recognized by Best Lawyers in the practice area(s) of Government Relations Practice and Immigration Law. Robert K., who practices law in Honolulu, Hawaii, has been recognized since 1997. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Robert K. is held by other top lawyers in the same geographic and legal practice area.