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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...

David Wong is a partner in the firm's Honolulu office and a member of its Tax, Estate Planning & Pension Practice Group. His practice emphasizes federal and Hawai‘i tax aspects of commercial transactions and business enterprises. Mr. Wong has done extensive work in the areas of business organizations, entity structuring, acquisitions, divestitures, and debt workouts. He is listed in Chambers USA: America's Leading Lawyers for Business 2018 for Corporate/Commercial: Tax (Band 1) . Da...

Andrew J. Lautenbach is a Director at Starn O’Toole Marcus and Fisher who has earned a reputation for taking an aggressive yet practical approach when representing clients in complex matters. Mr. Lautenbach has extensive experience in complex litigation matters, including numerous jury trials, bench trials, and high stakes arbitrations. Mr. Lautenbach recently served as a lawyer representative to the Ninth Circuit Court of Appeals on behalf of the United States District Court for the Di...

Gail represents many of Hawaii’s major private and public hospitals and medical centers, physicians and other healthcare providers in medical malpractice cases before the Medical Inquiry Conciliation Panel (MICP) and in state and federal courts. Gail was recognized by Best Lawyers as “Lawyer of the Year” in 2023 for Medical Malpractice Law – Defendants in Honolulu, Hawaii. In January 2024, Gail was lead counsel and obtained a defense verdict for a medical center in a c...

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...

Alison M. Davidson is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Alison M., 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 Alison M. 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.

John R. Aube is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. John R., who practices law in Honolulu, Hawaii, has been recognized since 2006. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which John R. is held by other top lawyers in the same geographic and legal practice area.

Mr. Keiley is an accomplished attorney with a primary focus on real estate sales and acquisitions, development of residential and commercial projects, and commercial leasing. With a wealth of experience in representing clients across a broad spectrum of real estate matters, he brings a comprehensive understanding of the intricacies involved in the acquisition, sale, leasing and development of real property in Hawaii, including the development of commercial and residential condominium projects...

Paul Sato is a seasoned Hawaii litigation attorney who has 50 years experience. Mr. Sato is Of Counsel to the firm and focuses his practice in the areas of Commercial Litigation, Real Estate Law, Corporate Law and Administrative Law. Mr. Sato has been selected for inclusion to The Best Lawyers in America ® list in the practice areas of Commercial Litigation, Real Estate Litigation and Real Estate Law. Mr. Sato is rated AV Preeminent® , Martindale-Hubbell’s® highest rating po...