John P. Duchemin

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....

Craig G. Nakamura is the Administrative Partner in the firm's Maui Office and is a member of the Litigation practice group. He concentrates his practice in the areas of real estate and general corporate law. Mr. Nakamura has extensive experience in commercial real estate, civil litigation, construction disputes, foreclosures, mediation and arbitration. He was recently selected by attorney peers for inclusion in The Best Lawyers in America 2018 in the fields of Litigation - Real Estate and Rea...

Steven Ho is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships) and Corporate Law. Steven, 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 Steven is held by other top lawyers in the same geographic and legal practice area.

Tom E. Roesser chairs the firm's Bankruptcy & Creditors Rights Practice Group. Mr. Roesser concentrates on advising financial institutions on problem loans, including loan workouts and foreclosures, bankruptcy, and lender liability issues. He served as President of the Bankruptcy Law Section of the Hawai`i State Bar Association in 2005 and is also a member of the American Bankruptcy Institute and the Business Law Section of the American Bar Association. He also concentrates in commercial ...

Ms. Ohira is a Director of the firm and concentrates her practice in the areas of real estate and land use law, hotels and resorts, business structure and operations, and commercial transactions. She brings more than 15 years of experience to her work on a variety of real estate acquisitions and sales, commercial leasing and commercial residential developments, including representing condominium associations and the creation of in condominium and community developments. Ms. Ohira’s comm...

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...

Clifford K. Higa is a top attorney recognized by Best Lawyers in the practice area(s) of Financial Services Regulation Law. Clifford K., 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 Clifford K. is held by other top lawyers in the same geographic and legal practice area.

Kai Wang is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Corporate Law and Real Estate Law. Kai, who practices law in Honolulu, Hawaii, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Kai 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.

Neal T. Gota is a top attorney recognized by Best Lawyers in the practice area(s) of Trusts and Estates. Neal T., who practices law in Honolulu, Hawaii, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Neal T. is held by other top lawyers in the same geographic and legal practice area.