Lyle S. Hosoda

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....

Ms. Yoshimoto’s practice focuses on representing both lenders and borrowers in real estate and asset based secured transactions, and representing buyers and sellers in a variety of land transactions including financing, development and sales of residential subdivision, condominium and mixed-use projects, commercial ground and space leasing and real estate due diligence. Speeches and Seminars Moderator, “Commonly Negotiated Commercial Purchase and Sale Provisions”, Hawaii Sta...

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...

Stacey W.E. Foy is a director and shareholder and is a member of the firm’s Real Estate Practice Group. She has substantial experience in purchase and sale, development and financing transactions. Ms. Foy has negotiated and documented purchase and sale transactions involving D.R. Horton- Schuler Homes, LLC, Marriott International, Inc., Marriott Vacations Worldwide Corporation, Crescent Heights Acquisitions, Grove Farm Company, Incorporated and its subsidiaries, among other clients. She...

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 ...

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...

Norman H.Y. Cheng is Managing Director of the firm. Mr. Cheng concentrates his practice in the areas of real estate, commercial leasing, business structuring, hotels and resorts, and general commercial transactions. His experience includes working on a variety of projects such as condominium development, land use permitting, structured finance, construction agreements and business sales. Mr. Cheng holds Martindale-Hubbell's ® highest possible professional rating AV® given to him by ot...

Tred once again was selected by his peers for inclusion in the 2025 Edition of The Best Lawyers in America® for his work in Commercial Litigation, Insurance Law and Litigation-Insurance. He was also named Best Lawyers® 2022 Litigation Insurance “Lawyer of the Year” in Honolulu. A designation given to a single attorney in each practice group by metropolitan area. Receiving this designation reflects the high level of respect a lawyer has earned among their peers for their ab...

Terence O’Toole is a Director of the Starn O’Toole Marcus & Fisher law firm. He manages the firm’s litigation department and has over 50 years of experience in the area of commercial and complex litigation. Mr. O'Toole has been recognized by The Best Lawyers in America ® , as a "Lawyer of the Year" in Honolulu in the practice areas of Bet-The-Company (2011, 2019, 2023) , Banking & Finance Litigation (2012, 2015, 2024) , Appellate Practice (2014, 2018, 2022, 2024)...

Bruce D. Voss is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Individuals. Bruce D., who practices law in Honolulu, Hawaii, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bruce D. is held by other top lawyers in the same geographic and legal practice area.