John-Anderson L. Meyer

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...

Kai Wang is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Corporate Law, Leisure and Hospitality Law and Real Estate Law. Kai practices law in Honolulu, Hawaii Best Lawyers has recognized Kai Wang since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Kai Wang is held by other law...

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.

Published Works · Hawaii Conveyance Manual II (Editor), 1988 · Hawaii Commercial Real Estate Manual (Contributing Editor), 1988 Representative Clients · Nauru Tower · Hawaiki Tower · Keauhou Golf Course · Kiahuna Golf Club · Kiahuna Plantation · The Pointe at Poipu · Kiahuna Shopping Village-Phase I · Vista Waikoloa · Hualalai Resort

Mr. Wong concentrates on real estate acquisitions, sales, financing and development, business consultation, and related areas. He has participated in transactions involving the acquisition, financing, development, operation and/or sale of resort hotels, golf courses, commercial office buildings, shopping centers, residential condominium projects, vacant land, and ongoing business concerns. His clients include real estate companies, resort hotel owners, developers, and financial institutions, ...

Norman H.Y. Cheng is Managing Director of the firm. Mr. Cheng concentrates his practice in the areas of real estate, commercial leasing, business structuring, hotels and resorts, and general commercial transactions. His experience includes working on a variety of projects such as condominium development, land use permitting, structured finance, construction agreements and business sales. Mr. Cheng holds Martindale-Hubbell's ® highest possible professional rating AV® given to him by ot...

Tred once again was selected by his peers for inclusion in the 2025 Edition of The Best Lawyers in America® for his work in Commercial Litigation, Insurance Law and Litigation-Insurance. He was also named Best Lawyers® 2022 Litigation Insurance “Lawyer of the Year” in Honolulu. A designation given to a single attorney in each practice group by metropolitan area. Receiving this designation reflects the high level of respect a lawyer has earned among their peers for their ab...

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...

Following graduation from law school, Michael served as a law clerk to the Honorable Jon J. Chinen, United States Bankruptcy Judge for the District of Hawaii. Since joining the firm in 1980, he has continued to use his expertise in bankruptcy law, the main emphasis of his practice. Michael also practices in the areas of bankruptcy & creditor’s rights, business & commercial, dispute resolution, and real estate & land use. In 1992, he and DKLKH colleague, Kenneth Kupchak, co-a...

Paul Sato is a seasoned Hawaii litigation attorney who has 50 years experience. Mr. Sato is Of Counsel to the firm and focuses his practice in the areas of Commercial Litigation, Real Estate Law, Corporate Law and Administrative Law. Mr. Sato has been selected for inclusion to The Best Lawyers in America ® list in the practice areas of Commercial Litigation, Real Estate Litigation and Real Estate Law. Mr. Sato is rated AV Preeminent® , Martindale-Hubbell’s® highest rating po...