Justin M. Sugiyama

Wil Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Energy Law, Energy Regulatory Law and Utilities Law. Wil, 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 Wil is held by other top lawyers in the same geographic and legal practice area.

Kenneth B. Marcus is Director Emeritus of the firm who has practiced law since 1972. Mr. Marcus is experienced in the areas of commercial real estate law, development, finance, leasing, purchases and sales. He also has extensive experience in Hawaii business law including the formation of partnerships and limited liability companies, and corporate finance. His real property practice includes the development, acquisition, sale, financing and restructuring of hotels, office buildings and shoppi...

Loretta A. Sheehan is a top attorney recognized by Best Lawyers in the practice area(s) of Civil Rights Law, Commercial Litigation and Personal Injury Litigation - Plaintiffs. Loretta A., 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 Loretta A. is held by other top lawyers in the same geographic and legal practice area.

Mark Murakami practices in the firm's Dispute Resolution, Real Estate, Construction, and Business & Commercial Law practice groups. His focus is on complex commercial disputes, land use negotiation and litigation, environmental, and general civil litigation. He has appeared in all federal and states courts in Hawaii, most of the administration boards and commissions, and is licensed in the U.S. Supreme Court, Ninth Circuit Court of Appeals and Court of Federal Claims. He is rated by Marti...

Clifford J. Miller is Co-Founder of the firm, a Senior Member of its Executive Committee, and Chairman of the Business/Real Estate practice group. For more than 37 years Cliff has represented and advised institutions and individuals in a broad and widely varied range of business matters, including the following: · Structuring, negotiating and documenting commercial and residential real estate development projects, acquisitions and dispositions, including office buildings, resort hotels...

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...

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...

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.

Published Works · Articles on Litigation (Co-Authored) Representative Cases · IEL Liquidation Proceedings, Wayne C. Metcalf, Insurance v. Gary L. Vose, et al · HIG Rehabilitation, HUI/UNICO Liquidation and Linda v. Hawaiian Electric Co. · State v. Kealakekua Ranch · Maunawili Lessees v. Trustees of Castle Estate · State Farm Mut. Auto. Ins. Co. v. Robinol, 699 F.Supp. 819 (D.Hawai'i 1988) · Tilton v. Rivera · Eder v. County of Kauai and ...

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...