Richard M. Rand

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...

Neal T. Gota is a top attorney recognized by Best Lawyers in the practice area(s) of Trusts and Estates. Neal T., 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 Neal T. is held by other top lawyers in the same geographic and legal practice area.

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.

Loretta A. Sheehan is a top attorney recognized by Best Lawyers in the practice area(s) of Civil Rights Law, Commercial Litigation and Personal Injury Litigation - Plaintiffs. Loretta A., 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 Loretta A. is held by other top lawyers in the same geographic and legal practice area.

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.

Charles T. Kleintop is a top attorney recognized by Best Lawyers in the practice area(s) of Family Law. Charles T., who practices law in Honolulu, Hawaii, has been recognized since 1987. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Charles T. is held by other top lawyers in the same geographic and legal practice area.

Brett concentrates his practice in the areas of commercial and business litigation, real estate disputes, and intellectual property litigation. Brett is focused on helping clients navigate their way through complex issues and disputes, seeking out creative and efficient solutions to their problems. Through his experience, Brett has represented individuals and Fortune 500 companies in both state and federal court as well as before the Trademark Trial and Appeal Board (TTAB) and various other a...

Ms. Ohira is a Director of the firm and concentrates her practice in the areas of real estate and land use law, hotels and resorts, business structure and operations, and commercial transactions. She brings more than 15 years of experience to her work on a variety of real estate acquisitions and sales, commercial leasing and commercial residential developments, including representing condominium associations and the creation of in condominium and community developments. Ms. Ohira’s comm...

Woodruff K. Soldner is a top attorney recognized by Best Lawyers in the practice area(s) of Personal Injury Litigation - Plaintiffs. Woodruff K., who practices law in Honolulu, Hawaii, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Woodruff K. is held by other top lawyers in the same geographic and legal practice area.

Lex R. Smith is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Lex R., who practices law in Honolulu, Hawaii, has been recognized since 2008. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Lex R. is held by other top lawyers in the same geographic and legal practice area.