Patricia J. "Pat" McHenry

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...

Mr. Higa focuses on commercial litigation, construction disputes, and tax controversies. He has experience handling various types of business, real estate, construction, tort, bankruptcy and tax matters in Hawaii State and Federal Courts, as well as the Ninth Circuit Court of Appeals. Mr. Higa’s experience includes favorable settlements and decisions for his clients in mediation and arbitration, on dispositive motions in court, on appeal, and through trial, including a jury verdict in e...

Alison M. Davidson is a lawyer recognized by Best Lawyers in the practice area of Banking and Finance Law. Alison M. practices law in Honolulu, Hawaii Best Lawyers has recognized Alison M. Davidson since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Alison M. Davidson is held by other lawyers.

Kenneth B. Marcus is a founding partner and Director Emeritus of Starn O’Toole Marcus & Fisher. Before his retirement from the practice of law, Mr. Marcus practiced for more than 45 years in the areas of commercial real estate, development, finance, leasing, acquisitions and sales. Mr. Marcus also had extensive experience in Hawaii business law, including the formation of partnerships and limited liability companies and corporate finance. His real estate work included the developmen...

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...

Clifford K. Higa is a lawyer recognized by Best Lawyers in the practice area of Financial Services Regulation Law. Clifford K. practices law in Honolulu, Hawaii Best Lawyers has recognized Clifford K. Higa since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Clifford K. Higa is held by other lawyers.

Kukui Claydon is a Director of the firm. Ms. Claydon is an integral part of the firm’s litigation team, representing clients in complex litigation matters. Ms. Claydon’s practice is well-rounded with impressive depth representing clients in construction, real estate development, large financial institutions and business owners who are often involved in multimillion dollar disputes. Ms. Claydon represents both corporate and public entities, ranging from large and medium-sized Hawai...

David M. Louie is a lawyer recognized by Best Lawyers in the practice area of Litigation - Construction. David M. practices law in Honolulu, Hawaii Best Lawyers has recognized David M. Louie since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which David M. Louie is held by other lawyers.

Rodd H. Yano is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Land Use and Zoning Law and Real Estate Law. Rodd H. practices law in Honolulu, Hawaii Best Lawyers has recognized Rodd H. Yano since 2019. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Rodd H. Yano is held by other lawyers.

A. Bernard “Bernie” Bays is a Director of the firm. Mr. Bays has over 50 years of experience and has successfully represented clients in numerous landmark Hawaii litigation cases and over 150 trials or arbitrations. Mr. Bays focuses his practice in the areas of complex commercial litigation, business litigation, real estate litigation, trusts and estates litigation, legal malpractice law-defendant litigation, real estate law and land use and zoning law. Mr. Bays is Board Certified...