Roy J. Bell III

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...

Madeleine M.V. Young practices in the firm’s Wills, Trusts & Estates and Business & Commercial Law practice groups. Her practice focuses on probate and trust litigation, estate planning, conservatorship and guardianship proceedings, estate and trust administration, and property conveyances. Madeleine previously practiced at various private law firms in California and Hawaii, and is experienced in complex business disputes. Prior to joining Damon Key in 2013, she was an attorney ...

Rodd H. Yano is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Land Use and Zoning Law and Real Estate Law. Rodd H., 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 Rodd H. 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...

Jon M.H. Pang is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Jon M.H., 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 Jon M.H. is held by other top lawyers in the same geographic and legal practice area.

Randall Sakumoto joined McCorriston Miller Mukai MacKinnon LLP in 1989 as a member of the firm's business/real estate department. His practice focuses primarily on the acquisition and development of commercial real estate in the State of Hawai'i. From 1992 to 1994, Mr. Sakumoto worked as a foreign law consultant at the Tokyo law firm of Nagashima & Ohno (now known as Nagashima Ohno & Tsunematsu), where he worked closely with Japanese banks and investment companies which had acquired s...

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.

Jade Lynne Ching is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Real Estate. Jade Lynne, who practices law in Honolulu, Hawaii, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jade Lynne is held by other top lawyers in the same geographic and legal practice area.

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....

Mark Davis, a graduate of Tulane University and Washington University School of Law, has focused his law practice over the last thirty years representing injured victims in cases involving serious personal injury and medical malpractice . Mr. Davis has been extremely active in civil rights litigation throughout the State of Hawaii. He was on The National Board of Directors of the ACLU and was one of Hawaii’s most active civil rights lawyers serving as lead counsel in numerous first amen...