Wayne D. Parsons

Steve Lim is an Of Counsel in the firm's Honolulu. He has over twenty years experience on the Big Island, Maui, Kauai, and Oahu in all phases of the real property development process. Mr. Lim concentrates in advising clients on real property due diligence reviews, land use entitlements and administrative issues, including litigation of land use and real property disputes. In 2014, The Best Lawyers in America selected Mr. Lim as Lawyer of the Year (Hawai‘i)—Real Estate Law (Land Us...

Puananionaona P. Thoene is a lawyer recognized by Best Lawyers in the practice areas of Administrative / Regulatory Law, Energy Law, Environmental Law, Land Use and Zoning Law and Water Law. Puananionaona P. practices law in Honolulu, Hawaii Best Lawyers has recognized Puananionaona P. Thoene since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Puana...

Ms. Yoshimoto’s practice focuses on representing both lenders and borrowers in real estate and asset based secured transactions, and representing buyers and sellers in a variety of land transactions including financing, development and sales of residential subdivision, condominium and mixed-use projects, commercial ground and space leasing and real estate due diligence. Speeches and Seminars Moderator, “Commonly Negotiated Commercial Purchase and Sale Provisions”, Hawaii Sta...

Jan Sam is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law and Real Estate Law. Jan practices law in Honolulu, Hawaii Best Lawyers has recognized Jan Sam since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jan Sam is held by other lawyers.

Lex R. Smith is a lawyer recognized by Best Lawyers in the practice area of Commercial Litigation. Lex R. practices law in Honolulu, Hawaii Best Lawyers has recognized Lex R. Smith since 2008. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Lex R. Smith is held by other lawyers.

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...

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 ...

Rodd H. Yano is a lawyer recognized by Best Lawyers in the practice areas of Business Organizations (including LLCs and Partnerships), Land Use and Zoning Law and Real Estate Law. Rodd H. practices law in Honolulu, Hawaii Best Lawyers has recognized Rodd H. Yano since 2019. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Rodd H. Yano is held by other lawyers.

Adrian L. Lavarias is a lawyer recognized by Best Lawyers in the practice areas of Construction Law, Litigation - Construction, Litigation - Real Estate, Litigation - Trusts and Estates and Real Estate Law. Adrian L. practices law in Honolulu, Hawaii Best Lawyers has recognized Adrian L. Lavarias since 2018. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which A...

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, 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 business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients....