Sidney K. Ayabe

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...

Matt Evans is a Director of Damon Key and practices in the firm’s Business & Commercial Law, Real Estate, Construction Law, Creditors’ Rights, Insurance, Litigation & Dispute Resolution, and Appeals practice groups. With a primary focus on commercial disputes, Matt aims to provide legal services in a manner that places his clients’ goals at the center, with a mind toward helping them prevent disputes before they occur and, when necessary, resolve disputes by finding ...

Michael Lam is a director/shareholder and a member of the firm's Executive Committee. He concentrates his practice in the area of litigation, including construction and development law, trade name and trademark infringement, insurance defense, real property issues, products liability and personal injury and general litigation matters. Mr. Lam’s practice also encompasses a range of transactions, including commercial, industrial office and retail development, leasing and sales. Mr. Lam ha...

J. George Hetherington is the President of the firm and Chair of its Corporate Department. He has been with the firm since 1978 and his practice is focused in the areas of corporate and health care law.Mr. Hetherington's corporate practice revolves around mergers, acquisitions, divestures, capital formation, securities law, joint ventures, contract negotiation and preparation and other transactional work for new and established Hawaii businesses and national and international companies doing ...

Kenneth Y. Sugita is a lawyer recognized by Best Lawyers in the practice area of Corporate Law. Kenneth Y. practices law in Honolulu, Hawaii Best Lawyers has recognized Kenneth Y. Sugita since 2013. 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 Kenneth Y. Sugita is held by other lawyers.

Alison M. Davidson is a lawyer recognized by Best Lawyers in the practice area of Banking and Finance Law. Alison M. practices law in Honolulu, Hawaii Best Lawyers has recognized Alison M. Davidson since 2024. 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 Alison M. Davidson is held by other lawyers.

Karl Kobayashi concentrates his practice in the area of commercial real estate with an emphasis on sales, acquisitions, leasing, financing and development. He also practices in the area of entitlements (land use and zoning law) and has represented clients in contested case and other regulatory proceedings before agencies such as the State of Hawai`i Land Use Commission, the Hawai`i Community Development Authority (Kaka`ako), the City and County of Honolulu Zoning Board of Appeals, the Maui Pl...

Mr. Higa focuses on commercial litigation, construction disputes, and tax controversies. He has experience handling various types of business, real estate, construction, tort, bankruptcy and tax matters in Hawaii State and Federal Courts, as well as the Ninth Circuit Court of Appeals. Mr. Higa’s experience includes favorable settlements and decisions for his clients in mediation and arbitration, on dispositive motions in court, on appeal, and through trial, including a jury verdict in e...

Jason Tani is a lawyer recognized by Best Lawyers in the practice area of Personal Injury Litigation - Defendants. Jason practices law in Honolulu, Hawaii Best Lawyers has recognized Jason Tani 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 Jason Tani is held by other lawyers.

Crystal K. Rose is a lawyer recognized by Best Lawyers in the practice areas of Arbitration, Commercial Litigation, Litigation - Construction, Litigation - Real Estate and Litigation - Trusts and Estates. Crystal K. practices law in Honolulu, Hawaii Best Lawyers has recognized Crystal K. Rose since 2006. 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 Cryst...