Scott A. Makuakane

Anna practices in the firm’s Appeals, Construction Law, Insurance Defense/Surety Law, Litigation & Dispute Resolution, and Real Estate practice groups. As a director of the firm, her main focus is construction law and commercial litigation. She has represented construction organizations, developers, owners, contractors, subcontractors, suppliers and design professionals in reviewing and drafting construction contracts, as well as in all forums of dispute resolution, including extens...

Michael R. Marsh is a director and shareholder of the firm. He concentrates his practice in dispute resolution and litigation primarily involving construction, development and real estate matters, subrogation and construction bond matters, employment law and trademark and copyright infringement. In construction litigation, he represents a variety of developers, design professionals, general contractors and suppliers. He has represented developers and major land owners in connection with const...

Bruce D. Voss is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Individuals. Bruce D., who practices law in Honolulu, Hawaii, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bruce D. is held by other top lawyers in the same geographic and legal practice area.

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...

Joy Miyasaki is a Partner in the firm’s Honolulu office, and a member of the Tax, Estate Plan and Trust Administration practice group, concentrating in tax and estate planning, wealth preservation and asset protection, charitable planning and tax-exempt organizations, trust and estate administration, and trust and estate disputes and litigation. Joy received an A.B. and J.D. from Georgetown University. Her prior experience includes being a trial attorney with the IRS Office of Chief Cou...

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....

Lindsay E. Orman is a Director of the firm. She is a versatile real estate and business law attorney who is skilled at analyzing complex matters and developing creative, results-oriented solutions. Ms. Orman represents diverse clients, including hotels, developers, government agencies, publicly traded companies, closely held entities, and individuals. She focuses her practice in the areas of real estate acquisitions and sales, land use and entitlements issues, business structure and operation...

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...

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...

Stacey W.E. Foy is a director and shareholder and is a member of the firm’s Real Estate Practice Group. She has substantial experience in purchase and sale, development and financing transactions. Ms. Foy has negotiated and documented purchase and sale transactions involving D.R. Horton- Schuler Homes, LLC, Marriott International, Inc., Marriott Vacations Worldwide Corporation, Crescent Heights Acquisitions, Grove Farm Company, Incorporated and its subsidiaries, among other clients. She...