Kirk M. Neste

Wil Yamamoto is a lawyer recognized by Best Lawyers in the practice areas of Administrative / Regulatory Law, Energy Law, Energy Regulatory Law and Utilities Law. Wil practices law in Honolulu, Hawaii Best Lawyers has recognized Wil Yamamoto 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 Wil Yamamoto is held by other lawyers.

Blake W. Bushnell is a lawyer recognized by Best Lawyers in the practice areas of Commercial Litigation, Construction Law and Litigation - Construction. Blake W. practices law in Honolulu, Hawaii Best Lawyers has recognized Blake W. Bushnell since 2024. 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 Blake W. Bushnell is held by other lawyers.

Matt Evans is a Director of Damon Key and practices in the firm’s Business & Commercial Law, Real Estate, Construction Law, Creditors’ Rights, Insurance, Litigation & Dispute Resolution, and Appeals practice groups. With a primary focus on commercial disputes, Matt aims to provide legal services in a manner that places his clients’ goals at the center, with a mind toward helping them prevent disputes before they occur and, when necessary, resolve disputes by finding ...

Ikaika B. Rawlins is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Litigation and Controversy - Tax and Real Estate Law. Ikaika B. practices law in Honolulu, Hawaii Best Lawyers has recognized Ikaika B. Rawlins since 2026. 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 Ikaika B. Rawli...

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...

Katherine Garson is a lawyer recognized by Best Lawyers in the practice areas of Administrative / Regulatory Law, Land Use and Zoning Law and Real Estate Law. Katherine practices law in Hilo, Hawaii Best Lawyers has recognized Katherine Garson since 2023. 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 Katherine Garson is held by other lawyers.

Loretta A. Sheehan is a lawyer recognized by Best Lawyers in the practice area of Personal Injury Litigation - Plaintiffs. Loretta A. practices law in Honolulu, Hawaii Best Lawyers has recognized Loretta A. Sheehan since 2019. 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 Loretta A. Sheehan is held by other lawyers.

Joy Miyasaki is a Partner in the firm’s Honolulu office, and a member of the Tax, Estate Plan and Trust Administration practice group, concentrating in tax and estate planning, wealth preservation and asset protection, charitable planning and tax-exempt organizations, trust and estate administration, and trust and estate disputes and litigation. Joy received an A.B. and J.D. from Georgetown University. Her prior experience includes being a trial attorney with the IRS Office of Chief Cou...

Randall Sakumoto joined McCorriston Miller Mukai MacKinnon LLP in 1989 as a member of the firm's business/real estate department. His practice focuses primarily on the acquisition and development of commercial real estate in the State of Hawai'i. From 1992 to 1994, Mr. Sakumoto worked as a foreign law consultant at the Tokyo law firm of Nagashima & Ohno (now known as Nagashima Ohno & Tsunematsu), where he worked closely with Japanese banks and investment companies which had acquired s...

Gerald A. Sumida is a partner in Carlsmith Ball LLP's Honolulu office and Chair of the firm's Corporate & Business Practice Group. He concentrates on business structuring and operations, including corporate, limited liability company, joint venture and partnership matters; business acquisitions; sales and mergers; securities law; start-up company and venture capital financing; administrative and public utilities law; energy law, including energy project development and project finance; an...