Theodore D.C. Young

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...

Jan M. L. Y. Kutsunai is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Jan M. L. Y., who practices law in Honolulu, Hawaii, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jan M. L. Y. is held by other top lawyers in the same geographic and legal practice area.

Trevor A. Brown represents clients in both litigation and transactions. His real estate experience ranges from resort acquisition and development to acting as trial counsel to establish beach access rights based on Kingdom of Hawaii land use. Mr. Brown's corporate experience ranges from negotiating corporate restructurings to acting as trial counsel to force the break-up of related land development corporations. Mr. Brown counsels trustees and beneficiaries in trust matters and also represent...

Ms. Yoshihara focuses on federal income and estate taxation, state taxation, estate planning and the purchase and sale of real property. She has worked on matters involving complex federal income and estate tax issues, Section 1031 forward and reverse exchanges, state income and General Excise Tax issues and the acquisition, financing and development of commercial real properties.

Kai Wang is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Corporate Law and Real Estate Law. Kai, 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 Kai is held by other top lawyers in the same geographic and legal practice area.

Gregory M. Sato is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Labor Law - Management. Gregory M., who practices law in Honolulu, Hawaii, has been recognized since 2007. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Gregory M. is held by other top lawyers in the same geographic and legal practice area.

Puananionaona P. Thoene is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law, Environmental Law and Land Use and Zoning Law. Puananionaona P., 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 Puananionaona P. is held by other top lawyers in the same geographic and legal practice area.

Clifford J. Miller is Co-Founder of the firm, a Senior Member of its Executive Committee, and Chairman of the Business/Real Estate practice group. For more than 37 years Cliff has represented and advised institutions and individuals in a broad and widely varied range of business matters, including the following: · Structuring, negotiating and documenting commercial and residential real estate development projects, acquisitions and dispositions, including office buildings, resort hotels...

Norman H.Y. Cheng is Managing Director of the firm. Mr. Cheng concentrates his practice in the areas of real estate, commercial leasing, business structuring, hotels and resorts, and general commercial transactions. His experience includes working on a variety of projects such as condominium development, land use permitting, structured finance, construction agreements and business sales. Mr. Cheng holds Martindale-Hubbell's ® highest possible professional rating AV® given to him by ot...

William Meheula’s practice areas include complex commercial litigation, real estate litigation, legal malpractice, administrative law, divorce cases and Native Hawaiian rights. Mr. Meheula’s real estate litigation practice involves disputes concerning purchase and sale agreements, joint venture agreements, financial agreements, and regarding entitlement, condemnation, environmental, archaeological, and hotel and resort issues. His administrative law practice includes proceedings b...