Philip H. Lowenthal

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.

Lauren R. Sharkey, is a Director and concentrates her practice in the areas of real estate, taxation and business & commercial law. She represents businesses in wide-ranging commercial matters including acquisitions and sales of real estate and business, development and leasing. Ms. Sharkey also advises businesses and individuals as to state and federal tax issues. She is licensed (inactive) as a certified public accountant in Hawai’i and California. She is a former summer clerk to ...

Grant F. Allison is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Real Estate. Grant F., 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 Grant F. 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.

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.

Norman H.Y. Cheng is Managing Director of the firm. Mr. Cheng concentrates his practice in the areas of real estate, commercial leasing, business structuring, hotels and resorts, and general commercial transactions. His experience includes working on a variety of projects such as condominium development, land use permitting, structured finance, construction agreements and business sales. Mr. Cheng holds Martindale-Hubbell's ® highest possible professional rating AV® given to him by ot...

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...

Ivan M. Lui-Kwan was born and raised in Hilo, Hawaii. He has practiced law for over 50 years, focusing on Hawaii’s land use, administrative and real estate law. Mr. Lui-Kwan is a Director of the law firm, has been recognized by The Best Lawyers in America ® for Administrative/Regulatory Law, Government Relations Practice, Land Use and Zoning Law, Leisure & Hospitality Law, Real Estate Law, and named “Lawyer of the Year” in Honolulu by The Best Lawyers in America ®...

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...

Mr. Wong concentrates on real estate acquisitions, sales, financing and development, business consultation, and related areas. He has participated in transactions involving the acquisition, financing, development, operation and/or sale of resort hotels, golf courses, commercial office buildings, shopping centers, residential condominium projects, vacant land, and ongoing business concerns. His clients include real estate companies, resort hotel owners, developers, and financial institutions, ...