Scott A. Makuakane

Steve Lim is an Of Counsel in the firm's Honolulu. He has over twenty years experience on the Big Island, Maui, Kauai, and Oahu in all phases of the real property development process. Mr. Lim concentrates in advising clients on real property due diligence reviews, land use entitlements and administrative issues, including litigation of land use and real property disputes. In 2014, The Best Lawyers in America selected Mr. Lim as Lawyer of the Year (Hawai‘i)—Real Estate Law (Land Us...

Michael J. Nakano is a lawyer recognized by Best Lawyers in the practice areas of Admiralty and Maritime Law and Commercial Litigation. Michael J. practices law in Honolulu, Hawaii Best Lawyers has recognized Michael J. Nakano since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Michael J. Nakano is held by other lawyers.

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...

Kai Wang is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Corporate Law, Leisure and Hospitality Law and Real Estate Law. Kai practices law in Honolulu, Hawaii Best Lawyers has recognized Kai Wang since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Kai Wang is held by other law...

Derek B. Simon is a lawyer recognized by Best Lawyers in the practice areas of Land Use and Zoning Law and Real Estate Law. Derek B. practices law in Honolulu, Hawaii Best Lawyers has recognized Derek B. Simon since 2027. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Derek B. Simon is held by other lawyers.

Lauren R. Sharkey, is a Director and concentrates her practice in the areas of real estate, taxation and business & commercial law. She represents businesses in wide-ranging commercial matters including acquisitions and sales of real estate and business, development and leasing. Ms. Sharkey also advises businesses and individuals as to state and federal tax issues. She is licensed (inactive) as a certified public accountant in Hawai’i and California. She is a former summer clerk to ...

Steven Ho is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships) and Corporate Law. Steven practices law in Honolulu, Hawaii Best Lawyers has recognized Steven Ho since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Steven Ho is held by other lawyers.

A. Bernard “Bernie” Bays is a Director of the firm. Mr. Bays has over 50 years of experience and has successfully represented clients in numerous landmark Hawaii litigation cases and over 150 trials or arbitrations. Mr. Bays focuses his practice in the areas of complex commercial litigation, business litigation, real estate litigation, trusts and estates litigation, legal malpractice law-defendant litigation, real estate law and land use and zoning law. Mr. Bays is Board Certified...

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...

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...