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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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| 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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| 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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| Steven L. Rinesmith, Member at Rinesmith & Sekiguchi LLLC |
| Address: 841 Bishop St., Ste. 1800, Honolulu, HI 96813 |
| Practice:Taxation, Business Law, Corporate Law, Mergers and Acquisitions, Trusts and Estates, Trusts |
| Admitted:1978, Texas; 1978, U.S. District Court, Southern District of Texas (inactive); 1984, Hawaii; 1984, U.S. District Court, District of Hawaii and U.S. Tax Court; |
| Law School:University of Houston, J.D., 1977 |
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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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| 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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| 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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| 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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| Russell L. Ching, Member at Ching, Yuen & Morikawa |
| Address: 1001 Bishop Street, Suite 2700, Honolulu, HI 96813 |
| Practice:Federal Taxation, State Taxation, Business Law, Corporate Law, Limited Liability Company Law, Partnership Law, Real Estate, Estate Planning, Probate, Trusts and Estates |
| Admitted:1969, Hawaii; |
| Law School:Hastings College of the Law, University of California, San Francisco, Class of 1969, J.D., , New York University, Class of 1972, LL.M., in Taxation |
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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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| 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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| 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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| 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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| 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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| 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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| 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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| Ray K. Kamikawa, Partner at Chun, Kerr, Dodd, Beaman & Wong |
| Address: 745 Fort Street Mall, Suite 900, Honolulu, HI 96813 |
| Practice:Taxation (Federal and State) Law; Business Law; Tax Controversies |
| Admitted:1977, District of Columbia; 1983, Hawaii; U.S. Tax Court; U.S. Claims Court |
| Law School:George Washington University, J.D., 1977 |
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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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| 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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| 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 |