Trisha L. Nishimoto

David Wong is a partner in the firm's Honolulu office and a member of its Tax, Estate Planning & Pension Practice Group. His practice emphasizes federal and Hawai‘i tax aspects of commercial transactions and business enterprises. Mr. Wong has done extensive work in the areas of business organizations, entity structuring, acquisitions, divestitures, and debt workouts. He is listed in Chambers USA: America's Leading Lawyers for Business 2018 for Corporate/Commercial: Tax (Band 1) . Da...

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 ...

Ronald I. Heller has been practicing law in Honolulu for over 30 years, in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federa...

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

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.

Joel D. Kam is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Joel D., 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 Joel D. is held by other top lawyers in the same geographic and legal practice area.

Matthew C. Shannon is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Litigation - Construction and Litigation - Real Estate. Matthew C., who practices law in Honolulu, Hawaii, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Matthew C. is held by other top lawyers in the same geographic and legal practice area.

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.

Craig K. Shikuma is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation and Construction Law. Craig K., 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 Craig K. is held by other top lawyers in the same geographic and legal practice area.

Jan Sam is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Real Estate Law. Jan, 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 Jan is held by other top lawyers in the same geographic and legal practice area.