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| Jeffrey Scott Piper, Member at Schlack Ito |
| Address: Topa Finl. Ctr., Fort St. Twr., 745 Fort St., Ste. 1500, Honolulu, HI 96813 |
| Practice:Business, Taxation, Exempt Organizations |
| Admitted:1988, Hawaii; 1990, U.S. Tax Court; |
| Law School:University of California School of Law, Los Angeles, J.D., 1988, Order of the Coif |
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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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| Stephen M. Gelber, 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:Real Estate Law, Taxation Law, General Business Law |
| Admitted:1944, District of Columbia; 1973, California; 1976, U.S. Supreme Court and U.S. Claims Court; 1978, Hawaii; U.S. Court of Appeals, First, Second, Seventh, Ninth, and Tenth Circuits; U.S. District Court, District of Hawaii; U.S. District Court for the District of Columbia; U.S. Tax Court; |
| Law School:Harvard Law School, J.D., 1969 |
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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. |
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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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| Chase Tomonari Tajima, Associate at CHUN KERR LLP |
| Address: TOPA Financial Center Fort Street Tower, 745 Fort Street Mall, 9th Floor, Honolulu, HI 96813 |
| Practice:Business Organization, Business Transactions, Taxation |
| Admitted:2010, Hawaii; 2010, District of Columbia; |
| Law School:Loyola Law School, Class of 2010, J.D., , Georgetown University Law Center, Class of 2011, LL.M., Taxation |
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| Bruce G. Jackson, Of Counsel at Clay Chapman Iwamura Pulice & Nervell |
| Address: Topa Financial Center , Honolulu, HI 96813 |
| Practice:Real Estate; Estate Planning; Corporation; Taxation Law |
| Admitted:1971, Hawaii and U.S. District Court, District of Hawaii |
| Law School:Boalt Hall School of Law, University of California, J.D., 1970 |
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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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| Howard T. Chang, Member at Howard T. Chang Attorney at Law A Law Corporation |
| Address: Suite 475 Pauahi Tower 1003 Bishop Street, Honolulu, HI 96813 |
| Practice:Criminal Taxation; Federal Tax Controversies; State Tax Controversies; Tax Audits; Criminal Tax Audits; White Collar Crime; Criminal Defense; Commercial Litigation; Business Law; Mediation |
| Admitted:1969, California; 1976, Hawaii, U.S. Supreme Court, U.S. Court of Appeals, Ninth Circuit, U.S. District Court, Northern District of California and U.S. District Court, District of Hawaii; 1984, U.S. Tax Court |
| Law School:University of California, Hastings College of the Law, J.D., 1968 |
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| Mary Jane Connell, Partner at Carlsmith Ball LLP |
| Address: Suite 2200, ASB Tower 1001 Bishop Street P.O. Box 656, Honolulu, HI 96809 |
| Practice:Estate Planning; Probate Administration; International Estate Planning; Trusts and Estates Taxation; Tax Exempt Organizations |
| Admitted:1985, Hawaii |
| Law School:Fordham University, J.D., with honors, 1982 |
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| David W. K. Wong, Partner at Carlsmith Ball LLP |
| Address: Suite 2200, ASB Tower 1001 Bishop Street P.O. Box 656, Honolulu, HI 96809 |
| Practice:Taxation; Corporate Law; Business Planning |
| Admitted:1981, California; 1982, Hawaii |
| Law School:Stanford Law School, J.D., 1981 |
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| James L. Starshak, Partner at Carlsmith Ball LLP |
| Address: Suite 2200, ASB Tower 1001 Bishop Street P.O. Box 656, Honolulu, HI 96809 |
| Practice:Trust and Estate Taxation; Probate; Corporate Tax Planning; Partnership Formation; Health Care Risk Management |
| Admitted:1969, Illinois and U.S. District Court, Northern District of Illinois; 1972, Hawaii and U.S. District Court, District of Hawaii; 1978, U.S. Tax Court; 1980, U.S. Supreme Court |
| Law School:Notre Dame Law School, J.D., 1969 |
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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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| 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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| Kimo B. Todd, Member at Candon,Todd & Seabolt LLC |
| Address: Pioneer Plaza Bldg., 900 Fort St. Mall, Ste. 1220, Honolulu, HI 96813 |
| Practice:Taxation, Estate Planning |
| Admitted:1998, Hawaii; |
| Law School:William S. Richardson School of Law, Class of 1998, J.D. |
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| Gordon F. Jeynes, Jr., Of Counsel at Godbey Griffiths, LLLP |
| Address: Pauahi Tower, 1003 Bishop Street, Suite 2300, Honolulu, HI 96813 |
| Practice:Real Estate Law, Section 1031 Tax-Deferred Real Estate Exchanges, Corporate, Partnership, Limited Liability Company Law, Business Law, Taxation Law |
| Admitted:1975, Hawaii; |
| Law School:University of Colorado, Class of 1969, J.D. |
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| Renee M. L. Yuen, Member at Renee M. L. Yuen Attorney At Law, A Law Corporation |
| Address: P.O. Box 1439, Honolulu, HI 96806 |
| Practice:Criminal Defense, General Practice, Civil, Criminal Practice in all State and Federal Courts, Appellate Practice, Personal Injury, Small Business Law, Administrative Law, Criminal Law, White Collar Crime, Taxation, Probate Litigation |
| Admitted:1974, Hawaii; 1974, U.S. District Court, District of Hawaii; 1976, U.S. Court of Appeals, Ninth Circuit; 2000, U.S. Tax Court; |
| Law School:University of Southern California, Class of 1974, J.D. |
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| Manuel D. Garcia, Member at Law Offices of Manuel D. Garcia, LLC |
| Address: Makai Tower, Suite 1875, 733 Bishop Street, Honolulu, HI 96813 |
| Practice:Taxation, Business Law, Real Estate, International Taxation |
| Admitted:1982, California; 1984, U.S. Tax Court; 1986, Hawaii; |
| Law School:Boalt Hall School of Law, University of California, Class of 1982, J.D. |
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| Franklin K. Mukai, Of 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; Business Law |
| Admitted:1970, Hawaii; 1976, U.S. Tax Court |
| Law School:Hastings College of the Law, University of California, J.D., 1970 |
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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 |