Thomas E. Bush

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...

Michael Livingston is an honors graduate of Harvard University (1970). Mr. Livingston specializes in litigation, and focuses on the representation of plaintiffs in cases involving medical negligence , major personal injuries , substantial commercial disputes, insurance bad faith , and violations of civil liberties . Recognized for many years as one of Honolulu Magazine’s “Best Lawyers” in both personal injury law and medical malpractice law,

Terence O’Toole is a Director of the Starn O’Toole Marcus & Fisher law firm. He manages the firm’s litigation department and has over 50 years of experience in the area of commercial and complex litigation. Mr. O'Toole has been recognized by The Best Lawyers in America ® , as a "Lawyer of the Year" in Honolulu in the practice areas of Bet-The-Company (2011, 2019, 2023) , Banking & Finance Litigation (2012, 2015, 2024) , Appellate Practice (2014, 2018, 2022, 2024)...

John P. Manaut is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction, Litigation - Environmental, Litigation - Insurance, Litigation - Land Use and Zoning, Litigation - Real Estate and Product Liability Litigation - Defendants. John P., 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 John P. is held by othe...

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.

Craig G. Nakamura is the Administrative Partner in the firm's Maui Office and is a member of the Litigation practice group. He concentrates his practice in the areas of real estate and general corporate law. Mr. Nakamura has extensive experience in commercial real estate, civil litigation, construction disputes, foreclosures, mediation and arbitration. He was recently selected by attorney peers for inclusion in The Best Lawyers in America 2018 in the fields of Litigation - Real Estate and Rea...

Robert Strand is a partner in the firm's Honolulu office and is a member of the Real Estate, Land Use & Hospitality Practice Group. He concentrates his practice on complex real estate transactions, commercial leasing, equipment leasing, water law and public utilities matters. Mr. Strand is listed in Chambers USA: America's Leading Lawyers for Business 2018 for Real Estate. Representative Matters Commercial Leasing Represents the Ala Moana Shopping Center in connection with commercial leas...

Duane R. Fisher concentrates his practice in the areas of real estate law, hotels and resorts, construction law, business structure and operations and commercial transactions. Mr. Fisher has represented a wide range of business organizations, from hotel owners, telecommunications companies, general contractors, Wall Street investment firms and multi-billion dollar energy development companies to closely held corporations and sole proprietors, in both private transactions and before federal an...

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...

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...