Michael W. Gibson

Megan Lim practices in the firm’s Wills, Trusts & Estates practice group with a focus on estate planning, probate and trust litigation, conservatorship and guardianship proceedings, and trust and estate administration. Megan has once again been named to the 2025 Best Lawyers: Ones to Watch® in America list in the practice areas of Trusts & Estates and Litigation-Trusts & Estates. She is a graduate of the University of Washington, School of Law where she worked in the Chi...

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...

Kenneth B. Marcus is Director Emeritus of the firm who has practiced law since 1972. Mr. Marcus is experienced in the areas of commercial real estate law, development, finance, leasing, purchases and sales. He also has extensive experience in Hawaii business law including the formation of partnerships and limited liability companies, and corporate finance. His real property practice includes the development, acquisition, sale, financing and restructuring of hotels, office buildings and shoppi...

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 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....

Joseph A. Stewart is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Government Contracts and Land Use and Zoning Law. Joseph A., 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 Joseph A. is held by other top lawyers in the same geographic and legal practice area.

Jan M. L. Y. Kutsunai is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Jan M. L. Y., who practices law in Honolulu, Hawaii, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jan M. L. Y. is held by other top lawyers in the same geographic and legal practice area.

Jonathan Moore is a top attorney recognized by Best Lawyers in the practice area(s) of Government Contracts. Jonathan, who practices law in Honolulu, Hawaii, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jonathan is held by other top lawyers in the same geographic and legal practice area.

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.

Michael Livingston is an honors graduate of Harvard University (1970). Mr. Livingston specializes in litigation, and focuses on the representation of plaintiffs in cases involving medical negligence , major personal injuries , substantial commercial disputes, insurance bad faith , and violations of civil liberties . Recognized for many years as one of Honolulu Magazine’s “Best Lawyers” in both personal injury law and medical malpractice law,