Stacy Y. Ma

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....

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...

Loretta A. Sheehan is a top attorney recognized by Best Lawyers in the practice area(s) of Civil Rights Law, Commercial Litigation and Personal Injury Litigation - Plaintiffs. Loretta A., 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 Loretta A. is held by other top lawyers in the same geographic and legal practice area.

Charles W. Gall is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Litigation - Construction. Charles W., 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 Charles W. is held by other top lawyers in the same geographic and legal practice area.

Michael J. Nakano is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Michael J., who practices law in Honolulu, Hawaii, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael J. is held by other top lawyers in the same geographic and legal practice area.

Stephanie E. W. Thompson is a Director of the firm. Ms. Thompson concentrates her practice in the areas of commercial, real estate civil litigation and electronic discovery information management law. Ms. Thompson has assisted in the representation of various clients from multi-million-dollar corporations to small businesses and individual interests in legal matters ranging from wrongful termination and unfair competition, to negligence, commercial litigation, general business and trust dispu...

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 ...

Steve Egesdal is a Partner in the firm's Honolulu office and is a member of the Transactional practice group. He concentrates his practice on business structure and operations. Steve has assisted a wide variety of business entities in the formation, acquisition, operation, reorganization, and dissolution of corporations, partnerships, limited liability companies, limited liability partnerships and limited liability limited partnerships. He also has extensive litigation experience, and draws o...

Michael C. Carroll is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Real Estate and Real Estate Law. Michael C., who practices law in Honolulu, Hawaii, has been recognized since 2017. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael C. 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...