Roger W. Fonseca

Gregory M. Hansen, Of Counsel, concentrates his practice in the areas of employee benefits; stock option, stock purchase and equity incentive plans; general corporate and business law; and state and federal income tax controversy matters, with an emphasis on employee stock ownership plans (ESOP) and custom designed retirement arrangements. While an attorney with the U.S. Treasury Department, Mr. Hansen tried U.S. civil tax cases and helped prepare criminal fraud tax cases for review by the U....

Tom E. Roesser chairs the firm's Bankruptcy & Creditors Rights Practice Group. Mr. Roesser concentrates on advising financial institutions on problem loans, including loan workouts and foreclosures, bankruptcy, and lender liability issues. He served as President of the Bankruptcy Law Section of the Hawai`i State Bar Association in 2005 and is also a member of the American Bankruptcy Institute and the Business Law Section of the American Bar Association. He also concentrates in commercial ...

Maile Miller is a Director of the firm. Ms. Miller is a vital member of the firm’s litigation team, representing clients in a variety of matters. Ms. Miller’s practice focuses on construction, business, and land use litigation, frequently appearing before Hawaii’s State and Federal Courts, in addition to administrative agencies such as the City and County of Honolulu’s Zoning Board of Appeals. Ms. Miller represents a wide variety of corporate and public entity clients,...

Eric S. T. Young is a sole practitioner with 30 years of experience in estate planning, probate and trust law. He is a graduate of Harvard University and the William S. Richardson School of Law, University of Hawaii. Mr. Young concentrates his practice in estate planning and trust and probate litigation and dispute resolution. Mr. Young has been awarded Best Lawyers in America “Hawaii Lawyer of the Year” seven times - in “Trusts and Estates” (2020, 2023 and 2025) and &...

Sarah M. Love is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Litigation - Construction. Sarah M., who practices law in Honolulu, Hawaii, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Sarah M. is held by other top lawyers in the same geographic and legal practice area.

Matthew C. Shannon is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction and Litigation - Real Estate. Matthew C., 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 Matthew C. is held by other top lawyers in the same geographic and legal practice area.

Steven Ho is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships) and Corporate Law. Steven, 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 Steven is held by other top lawyers in the same geographic and legal practice area.

Gerald A. Sumida is a partner in Carlsmith Ball LLP's Honolulu office and Chair of the firm's Corporate & Business Practice Group. He concentrates on business structuring and operations, including corporate, limited liability company, joint venture and partnership matters; business acquisitions; sales and mergers; securities law; start-up company and venture capital financing; administrative and public utilities law; energy law, including energy project development and project finance; an...

John P. Manaut is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction, Litigation - Environmental, Litigation - Insurance, Litigation - Land Use and Zoning, Litigation - Real Estate and Product Liability Litigation - Defendants. John P., 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 John P. is held by othe...

Robert Strand is a partner in the firm's Honolulu office and is a member of the Real Estate, Land Use & Hospitality Practice Group. He concentrates his practice on complex real estate transactions, commercial leasing, equipment leasing, water law and public utilities matters. Mr. Strand is listed in Chambers USA: America's Leading Lawyers for Business 2018 for Real Estate. Representative Matters Commercial Leasing Represents the Ala Moana Shopping Center in connection with commercial leas...