Linda Lee K. "Cissy" Farm

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.

Arsima A. Muller is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Admiralty and Maritime Law, Corporate Law, Environmental Law, Litigation - Environmental and Water Law. Arsima A., 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 Arsima A. is held by other top lawyers in the same geographic and legal practice area.

Greg Kugle concentrates his practice in the area of litigation. He works in the areas of commercial disputes and business litigation, construction, land use and real estate, antitrust, product liability and personal injury, aviation, bankruptcy, admiralty and insurance coverage. He has litigated cases before the Hawaii District and Circuit Courts, the Hawaii Bankruptcy Court and United States District Court, and has handled appeals before the Hawaii Intermediate Court of Appeals, the Hawaii S...

Michael Lam is a director/shareholder and a member of the firm's Executive Committee. He concentrates his practice in the area of litigation, including construction and development law, trade name and trademark infringement, insurance defense, real property issues, products liability and personal injury and general litigation matters. Mr. Lam’s practice also encompasses a range of transactions, including commercial, industrial office and retail development, leasing and sales. Mr. Lam ha...

Lindsay E. Orman is a Director of the firm. She is a versatile real estate and business law attorney who is skilled at analyzing complex matters and developing creative, results-oriented solutions. Ms. Orman represents diverse clients, including hotels, developers, government agencies, publicly traded companies, closely held entities, and individuals. She focuses her practice in the areas of real estate acquisitions and sales, land use and entitlements issues, business structure and operation...

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...

Jodi S. Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Communications Law, Environmental Law, Real Estate Law and Water Law. Jodi S., 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 Jodi S. is held by other top lawyers in the same geographic and legal practice area.

Eric S. T. Young is a sole practitioner with 30 years of experience in estate planning, probate and trust law. He is a graduate of Harvard University and the William S. Richardson School of Law, University of Hawaii. Mr. Young concentrates his practice in estate planning and trust and probate litigation and dispute resolution. Mr. Young has been awarded Best Lawyers in America “Hawaii Lawyer of the Year” seven times - in “Trusts and Estates” (2020, 2023 and 2025) and &...

John L. Knorek, a Director at the firm, provides counsel and representation to large and small employers in all aspects of employment and wrongful discharge law. His practice also includes collective bargaining negotiations, affirmative action compliance, mediation and arbitration. He provides training to businesses on employment discrimination and preventative personnel practices, including family leave, disability law and sexual harassment. Mr. Knorek is a founding co-editor of the Hawaii C...

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...