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| Edward J. S. F. Smith, Member at Law Offices of Edward J.S.F. Smith Attorney At Law, A Law Corporation |
| Address: 758 Kapahulu Avenue, Suite 250, Honolulu, HI 96816 |
| Practice:Family Law, Alimony, Annulment, Cohabitation Agreements, Collaborative Family Law, Community Property Law, Divorce, Divorce Arbitration, Divorce Mediation, Divorce Taxation, Uncontested Divorce, Spousal Support, Restraining Orders, Premarital Agreements, Post Divorce Modification, Postnuptial Agreements, Paternity, Palimony, Non-Traditional Family Law, No Fault Divorce, Name Changes, Military Divorce, Matrimonial Law, Matrimonial Bankruptcy Law, Marital Property Settlements, Marital Property Law, Marital Property Distribution, Marital Agreements, Legal Separation Agreements, Domestic Relations, Domestic Partnerships, Domestic Torts, Domestic Violence, Equitable Distribution, Family Arbitration, Family Mediation, Gay and Lesbian Family Law, International Family Law, Interstate Support, Bankruptcy, Bankruptcy Chapter 7, Bankruptcy Chapter 11, Bankruptcy Litigation, Bankruptcy Mediation, Commercial Bankruptcy, Debtor Bankruptcy, Personal Bankruptcy, Immigration and Naturalization, Political Asylum, Business Immigration, Citizenship, Consular Law, Deportation, Diplomatic Immunity, Employment Immigration, Employment Authorizations, Employment Visas, Family Immigration Law, Visas, Removal Proceedings, Religious Visas, Refugee Law, Permanent Visas, Labor Certifications, Investor Visas, Immigration Law, Immigration Discrimination, Mental Disability Law, Childrens Rights, Adoption Law, Child Abduction, Child Abuse and Neglect, Child Advocacy, Child Care, Child Custody, Child |
| Admitted:1992, Florida; 1993, Hawaii; 1993, U.S. District Court, District of Hawaii; 1994, District of Columbia; 1994, U.S. Court of Appeals, Ninth Circuit; |
| Law School:Nova Southeastern University, J.D., 1992 |
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| Ronald R. Sakamoto, Member at Char Sakamoto Ishii Lum & Ching AAL |
| Address: Davies Pacific Center, 841 Bishop Street, Suite 850, Honolulu, HI 96813-3908 |
| Practice:Taxation, Business Law, Corporate Law, Partnership Law, Mergers, Acquisitions and Divestitures, Contracts, Nonprofit and Charitable Organizations |
| Admitted:1979, Hawaii; 1979, U.S. District Court, District of Hawaii; 1986, U.S. Tax Court; |
| Law School:University of Hawaii, J.D., 1979 |
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| Darryl M. Taira, Member at Darryl M. Taira, AAL, ALC |
| Address: TOPA Financial Center, 700 Bishop St Ste 1700, Honolulu, HI 96813 |
| Practice:Probate and Trust Estate Administration, Entity Formation and Representation, Complex Real Estate and Business Transactions, Estate Planning and General Taxation, Taxation, Business Law, Real Estate |
| Admitted:1985, Hawaii; 1989, District of Columbia; 1985, U.S. District Court, District of Hawaii and U.S. Tax Court; |
| Law School:University of Southern California, J.D., 1984 |
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| Lawrence D. Kumabe, Member at Law Office of Lawrence D. Kumabe |
| Address: 345 Queen St., Ste. 813, Honolulu, HI 96813 |
| Practice:Zoning, Planning and Land Use, Labor and Employment, Municipal Law, State Taxation, Land Use & Zoning |
| Admitted:1971, Hawaii; |
| Law School:University of California Berkeley - Boalt Hall |
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| Ann Y. Miyasaki, Associate at Shuichi Miyasaki |
| Address: 1001 Bishop St., Ste. 1030, Honolulu, HI 96813 |
| Practice:Estate Planning, Trusts and Estates, Taxation, Probate |
| Admitted:1993, Hawaii; 1993, District of Columbia; |
| Law School:Boston University, Class of 1992, J.D. |
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| James H. Q. Lee, Partner at Devens, Nakano, Saito, Lee Wong & Ching |
| Address: Suite 1600 Central Pacific Plaza, 220 South King Street, Honolulu, HI 96813 |
| Practice:Real Property, Estate Planning, Taxation, Commercial Transactions |
| Admitted:1981, Hawaii; |
| Law School:University of Hawaii, J.D., 1981 |
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| Ronald I. Heller, Attorney at Torkildson, Katz, Moore, Hetherington & Harris Attorneys At Law, A Law Corporation |
| Address: Bishop Street Tower, 15th Floor, 700 Bishop Street, Honolulu, HI 96813-4187 |
| Practice:Business Litigation, Taxation and Tax Exempt Organizations |
| Admitted:1980, Hawaii; 1981, U.S. Tax Court and U.S. Court of Appeals, Ninth Circuit; 1982, Republic of the Marshall Islands; 1992, U.S. Supreme Court; |
| Law School:University of Michigan, Class of 1980, J.D. |
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| Peter P. J. Ng, Member at Ng & Niebling |
| Address: Bank of Hawaii Building, Second Floor, Kaimuki Branch 3604 Walalae Avenue, Honolulu, HI 96816 |
| Practice:Probate Law; Estate Planning; Wills; Trusts; Estate and Gift Taxation |
| Admitted:1964, Hawaii |
| Law School:University of California, Hastings College of Law, J.D., 1964 |
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| Richard K. Ingersoll, Principal at Gelber, Gelber & Ingersoll A Law Corporation |
| Address: Topa Financial Center, Suite 1400, Fort Street Tower, 745 Fort Street, Honolulu, HI 96813-3823 |
| Practice:Taxation Law, Corporate Law, General Business Law, Real Estate Law, International Law, General Practice |
| Admitted:1969, Illinois; 1973, Hawaii; |
| Law School:University of California at Berkeley, Boalt Hall School of Law, J.D., 1969 |
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| Mervyn S. Gerson, Member at Gerson & Hieneman Attorneys At Law, A Law Corporation |
| Address: 1099 Alakea St., Ste. 1400, Honolulu, HI 96813-4500 |
| Practice:Estate Planning Law, Taxation Law |
| Admitted:1960, Ohio; 1963, New York; 1970, Hawaii; |
| Law School:University of Michigan, Class of 1960, J.D. |
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| Larry L. Myers, (Atty. At Law, A Law Corp.), Member at Kobayashi, Sugita & Goda LLP, Attorneys at Law |
| Address: 999 Bishop Street, Suite 2600, Honolulu, HI 96813 |
| Practice:Tax Law; Business Taxation; Business Planning; Estate Planning; Trust Law; Probate; Tax Litigation |
| Admitted:1969, California; 1970, Hawaii; 1972, U.S. Tax Court; 1985, U.S. Court of Appeals, Ninth Circuit |
| Law School:Hastings College of Law, University of California, J.D., 1967; New York University Graduate School of Law |
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| Richard Paul McClellan III, Member at Richard Paul McClellan III |
| Address: Thomas Square Centre, 846 S. Hotel St., Ste. 308, Honolulu, HI 96813 |
| Practice:Tax Fraud & Tax Evasion, Administrative Law, Criminal Taxation, Taxation, White Collar Crime, Federal Tax Controversies, State Tax Controversies |
| Admitted:1993, Hawaii; 1995, California; 1998, U.S. Tax Court; |
| Law School:University of Southern California, Class of 1993, J.D. |
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| Vito Galati, Partner at Cades Schutte LLP |
| Address: Cades Schutte Building, 1000 Bishop Street, Suite 1200, Honolulu, HI 96813 |
| Practice:Health Care, Real Estate, Federal Income Taxation, State Taxation, Business Planning Law, Partnership Law, Limited Liability Companies, Low Income Housing Tax Credits, Equipment Leasing, Tax Exempt Bonds, Tax Procedures, Appeals and Controversies |
| Admitted:1978, Pennsylvania; 1979, U.S. Tax Court; U.S. District Court, District of Hawaii; U.S. Court of Claims; 1980, Hawaii; |
| Law School:Western New England College, Class of 1978, J.D., , Georgetown University, Class of 1979, LL.M., Taxation |
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| Mervyn W. Lee, Member at Mervyn W. Lee A Law Corporation |
| Address: Civic Center, Ste. 202, 169 S. Kukui St., Honolulu, HI 96813-2477 |
| Practice:Commercial Law, Construction Law, Taxation |
| Admitted:1970, Hawaii; 1971, U.S. Court of Appeals, Ninth Circuit; 1972, U.S. Tax Court; 1970, U.S. District Court, District Hawaii; |
| Law School:Hastings College of the Law, University of California, Class of 1970, J.D., , New York University, Class of 1972, LL.M. in Taxation |
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| Stanley Y. Mukai, Counsel at McCorriston Miller Mukai MacKinnon LLP |
| Address: Five Waterfront Plaza, 4th Floor 500 Ala Moana Boulevard, Honolulu, HI 96813 |
| Practice:Taxation; International Business Law |
| Admitted:1961, Hawaii |
| Law School:Harvard University, LL.B., 1961 |
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| Oren T. Chikamoto, Member at Law Offices of Oren T. Chikamoto A Limited Liability Law Company |
| Address: American Savings Bank Tower, 1001 Bishop Street, Suite 1750, Honolulu, HI 96813 |
| Practice:Estate Planning, Probate, Federal Estate and Gift Taxation, Government Affairs, Business Planning, Business Succession Planning |
| Admitted:1973, Hawaii; 1973, U.S. District Court, District of Hawaii; 1976, U.S. Tax Court; 1977, U.S. Claims Court; |
| Law School:University of California, Hastings College of Law, J.D., 1973; Boston University School of Law, LL.M., in Taxation, 1976 |
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| Michelle Heidi Tucker, Member at Sterling & Tucker |
| Address: 820 Milliani St., 4th Fl., Honolulu, HI 96813-2934 |
| Practice:Taxation Law, including Consulting, Business Planning Law/Structuring & Contracts, Estate Planning and Probate |
| Admitted:1981, Hawaii; 1982, Washington (Inactive); |
| Law School:William S. Richardson |
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| Stanley L. Ching, Member at Devens, Nakano, Saito, Lee, Wong & Ching |
| Address: Suite 1600 Central Pacific Plaza, 220 South King Street, Honolulu, HI 96813 |
| Practice:Real Property, Banking, Taxation, Corporate, Probate, Commercial Transactions, Intellectual Property |
| Admitted:1985, Hawaii; 1985, U.S. District Court, District of Hawaii; 1986, U.S. Tax Court; 2001, U.S. Court of Appeals, Ninth Circuit; |
| Law School:William S. Richardson School of Law, J.D., 1985 |
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| Arthur B. Reinwald, Member at Arthur B. Reinwald |
| Address: 210 Kaikuono Pl., Honolulu, HI 96816 |
| Practice:Estate Planning, Trusts and Estates, Taxation |
| Admitted:1951, Iowa; 1956, Hawaii; 1983, U.S. Supreme Court; |
| Law School:Drake University, Class of 1951, J.D. |
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| Thomas R. Daniel, Member at Thomas R. Daniel, Attorney |
| Address: Topa Financial Center, 745 Fort Street Mall, Suite 802, Honolulu, HI 96813-3877 |
| Practice:Federal and State Taxation, Business and Real Estate Transactions, Business Transactions, Federal Taxation, State Taxation, Real Estate, Estate Planning, Probate, Business Planning, Corporate Law, Partnership Law |
| Admitted:1984, California; 1986, Hawaii; 1985, U.S. District Court, District of Hawaii; |
| Law School:Hastings College of Law, University of California, Class of 1984, J.D. |