Louise K. Y. Ing

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.

Doug’s practice emphasizes taxation, estate planning and business planning. He assists individuals, families and businesses with their legal needs. Doug once again was selected by his peers for inclusion in the 2025 Edition of The Best Lawyers in America® for his work in Corporate Law, Litigation-Trusts & Estates, Tax Law, and Trusts & Estates. He was also named the Best Lawyers® 2024 Litigation-Trusts & Estates “Lawyer of the Year” in Honolulu. A designa...

Jon Yamamura is a Partner in the firm's Honolulu office and is the Chair of the Transactional Practice Group. He concentrates his practice on real estate, mergers and acquisitions, buying and selling businesses and business interests, and business planning and reorganization. Mr. Yamamura also works on a wide range of complex corporate and finance projects and cases. In addition, having served over two years as a foreign attorney on staff at the Anderson Mori law firm in Tokyo, Japan, he has ...

Ikaika B. Rawlins is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships) and Real Estate Law. Ikaika B., 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 Ikaika B. is held by other top lawyers in the same geographic and legal practice area.

Sharon V. Lovejoy represents clients in a wide variety of litigation matters with primary focus in commercial, real estate and business litigation. Ms. Lovejoy has been named to The Best Lawyers in America ® , "Lawyer of the Year" in Honolulu list, Appellate P ractice (2020), Mortgage Banking Foreclosure Law (2015, 2019, 2024, 2026) and Litigation-Banking & Finance (2014, 2022, 2025). Lovejoy is also recognized by The Best Lawyers in America ® (in “Appellate Law”, "Arb...

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....

Following graduation from law school, Michael served as a law clerk to the Honorable Jon J. Chinen, United States Bankruptcy Judge for the District of Hawaii. Since joining the firm in 1980, he has continued to use his expertise in bankruptcy law, the main emphasis of his practice. Michael also practices in the areas of bankruptcy & creditor’s rights, business & commercial, dispute resolution, and real estate & land use. In 1992, he and DKLKH colleague, Kenneth Kupchak, co-a...

Sarah M. Love is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Litigation - Construction. Sarah M., who practices law in Honolulu, Hawaii, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Sarah M. 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.

David A. Nakashima is a top attorney recognized by Best Lawyers in the practice area(s) of Bet-the-Company Litigation, Commercial Litigation, Litigation - Antitrust, Litigation - Construction and Litigation - Real Estate. David A., who practices law in Honolulu, Hawaii, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which David A. is held by other top lawyers in the same geographic and legal practice area.