Tom Daniel concentrates his law practice in federal and state tax planning, resolution of tax disputes, organization and structuring of business ventures, 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 other investments. Mr. Daniel also provides estate planning advice and services for his clients. Notable representations, transactions and matters include:
· Sale of a 100-year old Hawaii business to a Fortune 250 company.
· Long-time president of Hawaii automobile dealer and distributor in securing fair payment for his equity in the companies.
· Foreign and local investors in organizing a venture to develop Hawaii property.
· Founder and long-time owner of Honolulu building trade business in sale of business.
· Key employee of local construction company in acquisition of the company.
· Bond insurer in connection with the sale of a Hawaii health organization’s operations and the redemption of the organization’s State revenue bonds.
· Hawaii supermarket chain in resolution of disputes with the Internal Revenue Service.
· Japan and European residents investing in U.S. property.
· Hawaii-based restaurant companies in licensing their trademarks and trade secrets to/or in joint ventures with Japan, U.K., and Taiwan companies.
· Timeshare and condominium owners and management companies in resolution of disputes with the Tax Department of the State of Hawaii and the Internal Revenue Service.
· High technology companies in raising capital and organizing Hawaii companies to receive financing and operate their businesses.
· Hawaii trust in appeal of estate tax dispute to Ninth Circuit Court of Appeals