Justin M. Sugiyama

MAILE M. HIROTA is the Manager of Hirota & Associates, LLLC, concentrating in business and family-based immigration law, including family visas, business and investor visas, deportation & removal defense, permanent residence and U.S. citizenship matters. Ms. Hirota has been selected by her peers as one of the “Best Lawyers in America” in the field of immigration law each year since 2008. She has been named the Best Lawyers’ Honolulu Immigration Law “Lawyer of t...

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...

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....

Robert K. Ichikawa is a top attorney recognized by Best Lawyers in the practice area(s) of Government Relations Practice and Immigration Law. Robert K., who practices law in Honolulu, Hawaii, has been recognized since 1997. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Robert K. is held by other top lawyers in the same geographic and legal practice area.

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. 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.

Andrew J. Lautenbach is a Director at Starn O’Toole Marcus and Fisher who has earned a reputation for taking an aggressive yet practical approach when representing clients in complex matters. Mr. Lautenbach has extensive experience in complex litigation matters, including numerous jury trials, bench trials, and high stakes arbitrations. Mr. Lautenbach recently served as a lawyer representative to the Ninth Circuit Court of Appeals on behalf of the United States District Court for the Di...

Madeleine M.V. Young practices in the firm’s Wills, Trusts & Estates and Business & Commercial Law practice groups. Her practice focuses on probate and trust litigation, estate planning, conservatorship and guardianship proceedings, estate and trust administration, and property conveyances. Madeleine previously practiced at various private law firms in California and Hawaii, and is experienced in complex business disputes. Prior to joining Damon Key in 2013, she was an attorney ...

John D. Yamane is a top attorney recognized by Best Lawyers in the practice area(s) of Personal Injury Litigation - Plaintiffs. John D., who practices law in Honolulu, Hawaii, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which John D. is held by other top lawyers in the same geographic and legal practice area.