Matthew M. Matsunaga

Steve Egesdal is a Partner in the firm's Honolulu office and is a member of the Transactional practice group. He concentrates his practice on business structure and operations. Steve has assisted a wide variety of business entities in the formation, acquisition, operation, reorganization, and dissolution of corporations, partnerships, limited liability companies, limited liability partnerships and limited liability limited partnerships. He also has extensive litigation experience, and draws o...

Kimi M. Ide-Foster is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Kimi M., 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 Kimi M. is held by other top lawyers in the same geographic and legal practice area.

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.

Paul Sato is a seasoned Hawaii litigation attorney who has 50 years experience. Mr. Sato is Of Counsel to the firm and focuses his practice in the areas of Commercial Litigation, Real Estate Law, Corporate Law and Administrative Law. Mr. Sato has been selected for inclusion to The Best Lawyers in America ® list in the practice areas of Commercial Litigation, Real Estate Litigation and Real Estate Law. Mr. Sato is rated AV Preeminent® , Martindale-Hubbell’s® highest rating po...

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.

Jesse W. Schiel is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Jesse W., who practices law in Honolulu, Hawaii, has been recognized since 2017. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jesse W. is held by other top lawyers in the same geographic and legal practice area.

Timothy Luria is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Timothy, who practices law in Honolulu, Hawaii, has been recognized since 2007. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Timothy is held by other top lawyers in the same geographic and legal practice area.

Ronald I. Heller has been practicing law in Honolulu for over 30 years, in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federa...

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...

Jodi S. Yamamoto is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Communications 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.