David Gutiérrez

Dean T. Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Energy Law, Energy Regulatory Law and Real Estate Law. Dean T., who practices law in Honolulu, Hawaii, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Dean T. is held by other top lawyers in the same geographic and legal practice area.

Joe Ambash is the managing partner of the Boston office. His practice includes all aspects of employment law, including labor-management relations, employment discrimination and wrongful discharge litigation, and preventive labor relations. He also has an extensive practice training managers in all areas of employment law compliance. Joe represents management in a broad range of industries, including health care, higher education, financial services, retail, media, sports and state and local ...

Kevin E. Hess is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Workers' Compensation Law - Employers. Kevin E., who practices law in Columbus, Ohio, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kevin E. is held by other top lawyers in the same geographic and legal practice area.

Rebecca Sheppard, Esq. is a tax attorney and a Director in the Tax Controversy practice group at Frost Law. Over the last two years, Rebecca has used her background in government practice to work with business clients across the country in helping them secure government funding from PPP, EIDL, and the Employee Retention Credit (ERC). Unlike many other tax professionals, Rebecca has used her tax and legal background to closely follow the legislative changes and relief programs, giving her a th...

Richard W. Warren is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Litigation - Labor and Employment. Richard W., who practices law in Birmingham, Michigan, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Richard W. is held by other top lawyers in the same geographic and legal practice area.

Rowena A. Moffett is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Rowena A., who practices law in New Haven, Connecticut, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rowena A. is held by other top lawyers in the same geographic and legal practice area.

Trevor A. Brown represents clients in both litigation and transactions. His real estate experience ranges from resort acquisition and development to acting as trial counsel to establish beach access rights based on Kingdom of Hawaii land use. Mr. Brown's corporate experience ranges from negotiating corporate restructurings to acting as trial counsel to force the break-up of related land development corporations. Mr. Brown counsels trustees and beneficiaries in trust matters and also represent...

Louis Cohen is a senior counsel in the firm's Litigation/Controversy Department, and a member of the Appellate and Supreme Court Litigation Practice Group. He joined the firm in 1967. Mr. Cohen served as Deputy Solicitor General of the United States from 1986-1988, and focuses on US Supreme Court and other appellate litigation and corporations law. Mr. Cohen’s appellate practice has included more than fifty cases on the merits in the US Supreme Court and a large number of cases in the c...

David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood. David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients. Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices.

Tim is a shareholder, member of the Gallagher & Kennedy board of directors and head of the firm’s Tax Law practice. For over 20 years, Tim has focused his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring and documentation for business and individual clients, including joint ventures and tax-exempt organiza...