David A. Paulson

Randall Sakumoto joined McCorriston Miller Mukai MacKinnon LLP in 1989 as a member of the firm's business/real estate department. His practice focuses primarily on the acquisition and development of commercial real estate in the State of Hawai'i. From 1992 to 1994, Mr. Sakumoto worked as a foreign law consultant at the Tokyo law firm of Nagashima & Ohno (now known as Nagashima Ohno & Tsunematsu), where he worked closely with Japanese banks and investment companies which had acquired s...

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.

Joanne Grimes is a Partner in the firm’s Honolulu Office and is licensed to practice law in Hawaii and Guam. She has over two decades of experience in representing institutional businesses, nonprofit organizations, and private and charitable trusts in matters involving governance, employment & employee benefits, procurement, contracts, proprietary rights protection, fiduciary duties and trust administration. Ms. Grimes is a Certified Financial Planner™ professional and is acti...

Mr. Higa focuses on commercial litigation, construction disputes, and tax controversies. He has experience handling various types of business, real estate, construction, tort, bankruptcy and tax matters in Hawaii State and Federal Courts, as well as the Ninth Circuit Court of Appeals. Mr. Higa’s experience includes favorable settlements and decisions for his clients in mediation and arbitration, on dispositive motions in court, on appeal, and through trial, including a jury verdict in e...

John S. Edmunds is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Criminal Defense: General Practice, Criminal Defense: White-Collar and Personal Injury Litigation - Plaintiffs. John S., who practices law in Honolulu, Hawaii, has been recognized since 1983. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which John S. is held by other top lawyers in the same geographic and legal practice area.

Jordan Inafuku is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation and Litigation - Construction. Jordan, 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 Jordan is held by other top lawyers in the same geographic and legal practice area.

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.

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...

Mr. Engle's practice focuses in the areas of real estate litigation, construction contracts and disputes, and complex business litigation. Examples of Mr. Engle's work include: Constitutional Law. Represented a national REIT in a highly publicized constitutional challenge of legislation affecting the methods for calculating lease rent under long-term industrial ground leases. Successfully obtained ruling declaring statute unconstitutional under the contracts and equal protection clauses of th...

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....