Dawn T. Sugihara

David Wong is a partner in the firm's Honolulu office and a member of its Tax, Estate Planning & Pension Practice Group. His practice emphasizes federal and Hawai‘i tax aspects of commercial transactions and business enterprises. Mr. Wong has done extensive work in the areas of business organizations, entity structuring, acquisitions, divestitures, and debt workouts. He is listed in Chambers USA: America's Leading Lawyers for Business 2018 for Corporate/Commercial: Tax (Band 1) . Da...

Dean Robb is a partner in the firm's Honolulu office and is a member of the Corporate & Business Practice Group. He concentrates his practice on corporate business, finance, construction, acquisitions, ocean and maritime activities, administrative law, government procurement, and international transactions. Admitted to bars throughout the Pacific, Mr. Robb also has considerable experience in the U.S. Pacific islands, including Guam, Saipan and Micronesia. He continues an active practice i...

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...

Patrick K. Wong is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law. Patrick K., who practices law in Kailua-Kona, Hawaii, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Patrick K. is held by other top lawyers in the same geographic and legal practice area.

Charles T. Kleintop is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Charles T., who practices law in Honolulu, Hawaii, has been recognized since 1987. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Charles T. is held by other top lawyers in the same geographic and legal practice area.

Kenneth Y. Sugita is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law. Kenneth Y., who practices law in Honolulu, Hawaii, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kenneth Y. is held by other top lawyers in the same geographic and legal practice area.

Kenneth M. Nakasone is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Kenneth M., who practices law in Honolulu, Hawaii, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kenneth M. is held by other top lawyers in the same geographic and legal practice area.

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.

Melissa H. Lambert is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Melissa H., 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 Melissa H. 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...