Mihoko E. Ito

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

Michael R. Cruise is a top attorney recognized by Best Lawyers in the practice area(s) of Personal Injury Litigation - Plaintiffs and Product Liability Litigation - Plaintiffs. Michael R., 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 Michael R. is held by other top lawyers in the same geographic and legal practice area.

Clifford K. Higa is a top attorney recognized by Best Lawyers in the practice area(s) of Financial Services Regulation Law. Clifford K., 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 Clifford K. is held by other top lawyers in the same geographic and legal practice area.

Rodd H. Yano is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Land Use and Zoning Law and Real Estate Law. Rodd H., 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 Rodd H. is held by other top lawyers in the same geographic and legal practice area.

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...

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.

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...

Duane R. Fisher concentrates his practice in the areas of real estate law, hotels and resorts, construction law, business structure and operations and commercial transactions. Mr. Fisher has represented a wide range of business organizations, from hotel owners, telecommunications companies, general contractors, Wall Street investment firms and multi-billion dollar energy development companies to closely held corporations and sole proprietors, in both private transactions and before federal an...

Michael R. Marsh is a director and shareholder of the firm. He concentrates his practice in dispute resolution and litigation primarily involving construction, development and real estate matters, subrogation and construction bond matters, employment law and trademark and copyright infringement. In construction litigation, he represents a variety of developers, design professionals, general contractors and suppliers. He has represented developers and major land owners in connection with const...

Karl Kobayashi concentrates his practice in the area of commercial real estate with an emphasis on sales, acquisitions, leasing, financing and development. He also practices in the area of entitlements (land use and zoning law) and has represented clients in contested case and other regulatory proceedings before agencies such as the State of Hawai`i Land Use Commission, the Hawai`i Community Development Authority (Kaka`ako), the City and County of Honolulu Zoning Board of Appeals, the Maui Pl...