Randall C. Whattoff

Blake W. Bushnell is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Construction Law and Litigation - Construction. Blake W., 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 Blake W. 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.

Listed in: "The Best Lawyers in America, 2006 -present“ Martindale-Hubble-Bar Registry of Preeminent Lawyers (AV Rated)2004-present Listed in: “The Best Lawyers in Hawai’i” 2007; 2009 Listed in: “Super Lawyers” 2008; 2009 Adjunct Professor, William S. Richardson School of Law, "Innocence Project" Bencher, American Inns of Court IV, Hawai’i Faculty, National Institute of Trial Advocacy (“NITA”) American Civil Liberties Union of Hawai’i, Litigation Committee Member Faculty Member, National Busi...

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...

Patrick K. Wong is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law. Patrick K., who practices law in Kailua-Kona, Hawaii, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Patrick K. is held by other top lawyers in the same geographic and legal practice area.

William Harstad is a Partner in the firm's Litigation and Alternative Dispute Resolution practice group. He has experience in numerous arbitrations and litigations, with amounts in dispute ranging from the tens of thousands of dollars to hundreds of millions of dollars. Mr. Harstad has also represented both secured and unsecured creditors in bankruptcy proceedings on both the East Coast and in Hawai`i, including in various adversary proceedings.Mr. Harstad's litigation experience is broad and...

Joy Miyasaki is a Partner in the firm’s Honolulu office, and a member of the Tax, Estate Plan and Trust Administration practice group, concentrating in tax and estate planning, wealth preservation and asset protection, charitable planning and tax-exempt organizations, trust and estate administration, and trust and estate disputes and litigation. Joy received an A.B. and J.D. from Georgetown University. Her prior experience includes being a trial attorney with the IRS Office of Chief Cou...

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....

Nicholas J. Lezak is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits (ERISA) Law. Nicholas J., 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 Nicholas J. is held by other top lawyers in the same geographic and legal practice area.

Robert K. Ichikawa is a top attorney recognized by Best Lawyers in the practice area(s) of Government Relations Practice and Immigration Law. Robert K., who practices law in Honolulu, Hawaii, has been recognized since 1997. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Robert K. is held by other top lawyers in the same geographic and legal practice area.