John D. Thomas

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...

Tom Van Winkle is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate Law and Mergers and Acquisitions Law. Tom, who practices law in Honolulu, Hawaii, has been recognized since 2001. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Tom is held by other top lawyers in the same geographic and legal practice area.

Kimi M. Ide-Foster is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Kimi M., 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 Kimi M. is held by other top lawyers in the same geographic and legal practice area.

Katherine Garson is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Land Use and Zoning Law and Real Estate Law. Katherine, who practices law in Hilo, Hawaii, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Katherine is held by other top lawyers in the same geographic and legal practice area.

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...

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....

William Harstad is a Partner in the firm's Litigation and Alternative Dispute Resolution practice group. He has experience in numerous arbitrations and litigations, with amounts in dispute ranging from the tens of thousands of dollars to hundreds of millions of dollars. Mr. Harstad has also represented both secured and unsecured creditors in bankruptcy proceedings on both the East Coast and in Hawai`i, including in various adversary proceedings.Mr. Harstad's litigation experience is broad and...

David A. Nakashima is a litigation attorney with more than thirty-five years of experience representing businesses and individuals in complex disputes. Based in Honolulu, Hawaii, he works with clients at Nakashima Ching LLC to address a wide range of commercial, real estate, and construction-related matters. His practice focuses on careful analysis, practical strategy, and effective advocacy tailored to each client’s objectives. David’s recognized practice areas include Bet-the-Co...

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...

Crystal K. Rose is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration, Commercial Litigation, Litigation - Construction, Litigation - Real Estate and Litigation - Trusts and Estates. Crystal K., who practices law in Honolulu, Hawaii, has been recognized since 2006. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Crystal K. is held by other top lawyers in the same geographic and legal practice area.