Michael J. Belles

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.

J. George Hetherington is the President of the firm and Chair of its Corporate Department. He has been with the firm since 1978 and his practice is focused in the areas of corporate and health care law.Mr. Hetherington's corporate practice revolves around mergers, acquisitions, divestures, capital formation, securities law, joint ventures, contract negotiation and preparation and other transactional work for new and established Hawaii businesses and national and international companies doing ...

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...

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 ...

Mari Kishimoto Doi is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Mari, 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 Mari is held by other top lawyers in the same geographic and legal practice area.

Douglas S. Chin has extensive experience in state and federal courts, from Hawaii to the United States Supreme Court, and experience in managing state and local government agencies at the highest levels. Mr. Chin focuses his practice in commercial litigation, administrative law, and government relations. Mr. Chin is rated AV Preeminent® by Martindale-Hubbell® ; the highest rating possible, for his skill and integrity. Mr. Chin has been named to The Best Lawyers in America® list in...

Joel D. Kam is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Joel D., 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 Joel D. is held by other top lawyers in the same geographic and legal practice area.

Crystal K. Rose is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration, Commercial Litigation, Litigation - Construction, Litigation - Real Estate and Litigation - Trusts and Estates. Crystal K., who practices law in Honolulu, Hawaii, has been recognized since 2006. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Crystal K. is held by other top lawyers in the same geographic and legal practice area.

Elijah is a commercial litigator. He counsels clients in litigation and non-litigation contexts regarding Internet and information technology law, environmental regulation, health care, and First Amendment rights. He chairs the Digital Media, Internet and Information Technology Law practice group and the Health Care practice group. As a business litigator, Elijah represents clients ranging from publicly traded companies to sole proprietors in disputes concerning a variety of subject matters i...

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...