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| Randall M.L. Yee, Member at Law Office of Randall M. L. Yee |
| Address: 1000 Bishop St., Ste. 908, Honolulu, HI 96813 |
| Practice:Estate Planning, Taxation, Probate, General Practice |
| Admitted:1983, Hawaii; 1983, U.S. District Court, District of Hawaii; 1986, U.S. Tax Court; |
| Law School:University of Hawaii, Class of 1983, J.D. |
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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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| Jenny K. Tenrai, Member at Jenny K.T. Wakayama Attorney at Law |
| Address: , Honolulu, HI 96816 |
| Practice:Estate Planning Law, Taxation Law |
| Admitted:1983, Hawaii; |
| Law School: |
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| Stephen B. Yim, Member at Law Office of Stephen B. Yim |
| Address: 737 Bishop St., Ste. 2990, Honolulu, HI 96813-3219 |
| Practice:Estate Planning, Estate and Gift Taxation, Probate, Estate Administration |
| Admitted:1987, Hawaii; |
| Law School:Santa Clara University, Class of 1986, J.D., , University of Denver, Class of 1990, LL.M. |
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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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| 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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| 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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| Randall M. L. Yee, Member at Law Office of Randall M. L. Yee |
| Address: 1000 Bishop St., Ste. 908, Honolulu, HI 96813 |
| Practice:Estate Planning, Taxation, Probate, General Practice |
| Admitted:1983, Hawaii; 1983, U.S. District Court, District of Hawaii; 1986, U.S. Tax Court; |
| Law School:William S. Richardson, , University of Hawaii, Class of 1983, J.D. |
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| Paul K. P. Fong, Member at Paul K. P. Fong, Attorney at Law |
| Address: Century Sq., 1188 Bishop St., Ste. 3012, Honolulu, HI 96813 |
| Practice:Taxation Law, General Business Law, Real Estate Law, Estate Planning Law |
| Admitted:1978, Hawaii; |
| Law School:William S. Richardson |
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| Rex T. Matsumura, Member at Rex T. Matsumura Attorney at Law |
| Address: 1314 S. King St., Ste. 1157, Honolulu, HI 96814-1946 |
| Practice:Estate Planning, Taxation, Business Formation |
| Admitted:1984, Hawaii; |
| Law School:Gonzaga University, Class of 1983, J.D., , University of Denver, College of Law, Class of 1985, LL.M. |
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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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| James H. Seki, Member at James H. Seki |
| Address: 1001 Bishop St., Honolulu, HI 96813 |
| Practice:Estate Law, Taxation Law, Federal Income, Estate and Gift Taxation Law |
| Admitted:1981, Hawaii; 1981, U.S. District Court, District of Hawaii and U.S. Court of Appeals, Ninth Circuit; |
| Law School:Gonzaga University School of Law, Spokane, Washington, Class of 1981, J.D., magna cum laude |
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| Elliot H. Loden, Member at Law Offices of Loden & Conahan, LLLC |
| Address: 737 Bishop St., Ste. 2990, Honolulu, HI 96813 |
| Practice:Estate and Gift Taxation, Probate, Estate Planning, Wills, Trusts, Tax Law |
| Admitted:1965, Mississippi (inactive); 1970, Hawaii; U.S. Court of Appeals; 1983, U.S. Tax Court; 1965, U.S. District Court, District of Hawaii; |
| Law School:University of Florida, Class of 1965, J.D. |
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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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| Vaughn Graham Takao Cook, 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 Organizations and Activities, Immigration, Liquor and Administrative Licensing, Taxation and Tax Exempt Organizations |
| Admitted:1998, Washington; 2003, Hawaii; |
| Law School:University of Utah, Class of 1998, J.D. |
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| Robert M. Yamauchi, Member at MacDonald Rudy Byrns O'Neill & Yamauchi |
| Address: ASB Tower, Suite 2650, 1001 Bishop Street, Honolulu, HI 96813 |
| Practice:Real Estate Law, Taxation Law, Estate Planning Law, Construction & Development, Business Transactions, Commercial Law, Trusts And Estates |
| Admitted:1985, Hawaii; 1985, U.S. District Court, District of Hawaii; |
| Law School:University of Tulsa, Class of 1984, 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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| 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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| 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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| Judith Lee Sterling, Member at Sterling & Tucker |
| Address: 820 Milliani St., 4th Fl., Honolulu, HI 96813-2934 |
| Practice:Taxation Law, Probate Law, Estate Planning, Business Law, Real Estate Law, Elder Law |
| Admitted:1981, Hawaii; |
| Law School:William S. Richardson |