Other Practice Areas

Business Transactions & Formations

Our business department represents medium and large corporate clients as well as small closely held companies operating throughout Hawaii. Types of representation of businesses include commercial real estate entities, small and light manufacturing concerns, restaurants, retail, professional practice corporations including physicians, dentists, psychologists and other allied healthcare professionals. We have assisted sellers and purchasers in transfers of hotels, consulting firms, transportation companies, restaurants, real estate companies, brokerage companies and national franchises.


We structure many of our transactions as asset sales, stock sales and mergers. We also form partnerships, professional and domestic corporations, limited liability companies, limited liability partnerships, as well as perform corporate conversions of these entities throughout Hawaii.

Real Estate

We represent both sellers and buyers in the acquisition of both fee simple and leasehold undeveloped land, commercial leasing, commercial real estate development projects, as well as representing real estate brokers, real estate companies, developers and other real estate consultants and appraisers.


Our real estate department works closely with our corporate department in the acquisition and sale of hotels and other business concerns involving large and small real estate transactions as part of an overall business transaction. In conjunction with our litigation department, we also handle real estate litigation including partition work, quiet title actions, misrepresentation, fraud, and other breach of contract issues pertaining to the sale or purchase of real estate.

Tax Law

Our tax department counsels clients in the structuring of various transactions involving real estate sales and acquisitions and corporate mergers, sales of stock and acquisition and transfer of corporate assets. Our taxation department works closely with our corporate and real estate department to provide a broad range of expertise to address various tax aspects of all corporate transactions. We handle 1031 exchanges, State of Hawaii General Excise Tax issues, and federal, state and local corporate and individual tax issues as well. We provide tax advice to partnerships, corporations, limited liability companies in all phases including entity formation, operation and dissolution.

Construction

Practice areas include construction and real estate financial disputes, development, defect and mechanic’s liens. Representative clients include contracts, ranging from established Hawaii family businesses to some of Hawaii’s largest construction companies, developers and insurers.

Healthcare & Professional Practice

Our healthcare & professional practices group represents many of Hawaii’s leading physicians, dentists, psychologists and other Allied Healthcare professionals in negotiating practice transitions, purchases and sales as well as practice group formation and structuring associate buy-ins and partner or principal retirement exit strategies.


Structuring the formation of various professional and healthcare practice groups can be a complex undertaking with various tax considerations. We have unique expertise in this area given the almost 30 years of experience we have in representing professional practices in Hawaii.

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Estate Planning Questions

  • What is the difference between a will and trust?

    A Revocable Living Trust (“RLT”) is a common estate planning tool which allows a person (“Grantor” or “Settlor”) to place his or her assets in trust and provide for the distribution of those assets upon death without the necessity of opening a probate proceeding.  During his or her lifetime and as long as he or she has the requisite capacity, the Grantor retains the right to amend and revoke the RLT.  The Grantor can designate a successor trustee(s) to administer the RLT in times of incapacity and after the Grantor’s death.


    A Will is another common estate planning tool which allows a person (“Testator”) to provide for the distribution of Testator’s estate upon death.  Testator’s estate includes assets that were not placed in trust during his/her lifetime and assets that do not have a beneficiary designation.  Unlike a Revocable Living Trust, a Will must go through probate to be enforced.  A “pour-over” will is often executed at the same time as a Trust to provide that any assets not placed in the Trust will be “poured over” into the Trust upon the Testator’s death.

  • What is a power of attorney?

    A Power of Attorney is a legal document in which one person (“Principal”) grants another person (“Agent”) the authority to sign legally binding documents on his/her behalf.  If it is a durable power of attorney, the Agent’s authority survives the subsequent incapacity of the Principal.  In either case, the Agent’s authority ends upon the death of the Principal.

  • What is an Advance Health Care Directive?

    • An Advance Health Care Directive is a legal document in which one person (“Principal”) grants another person (“Health Care Agent”) the authority to make medical decisions when the Principal is unable to make those decisions on his or her own.  An Advance Health Care also allows the Principal to express his or her wishes with respect to specific medical situations.

  • How to fund a trust?

    It is essential that your trust is funded with property.  Most assets will require title changes in the ownership of the assets from you, individually, to the trustee of your trust.  If you choose to place your life insurance or retirement accounts in the trust, you will need to change the beneficiary designation forms.  The firm can assist you with certain methods of funding, including transferring real property into your trust, but ultimately, funding of the trust is the client’s responsibility.

  • When should you renew your estate plan?

    Having a Revocable Living Trust and/or a Will to prepare for your death is something everyone should plan for. Estate planning documents should be updated to reflect significant life changes (e.g. marriage, divorce, a birth or death in the family or significant changes to your financial condition). Following these changing life events, it is often a good time to sit down with an estate planning attorney to ensure that your estate planning documents remain legal and relevant.

  • Do you need a estate plan?

    Many people assume that estate planning is necessary only for the wealthy and elderly, when, in fact, everyone should have at least a basic estate plan, regardless of income, net worth, or age. An estate plan can protect you and your assets not only after you die but during your lifetime as well.