Current Employment Position(s)

Partner

Year Joined Organization: 1993

Areas of Practice

• Taxation
• Business
• International Business Law
• Health Care

West Practice Categories

Taxation Law, Business & Commercial Law, Business & Trade, Health & Health Care Law

Bar Admissions

• Hawaii, 1961
• U.S. Tax Court, 1965

Professional Associations and Memberships

• Japan Hawaii Economic Council, 1984 - Present (Member)
• Kuakini Health System, 1984 - 1986 (Chairman, Board of Directors)
• University of Hawaii, 1983 (Chairman, Board of Regents)
• Iolani School, 1989 - Present (Member, Board of Governors)
• East-West Center, 1994 - 1995 (Member)
• Hawaii Tax Institute, Chaminade College, 1973 - 1994 (Member, Advisory Board)
• Tax Foundation of Hawaii, 1976 (Trustee)
• American Bar Association, Taxation, International and Practice Law Sections (Member)
• American Bar Association, 1981 - 1982 (Co-Chairman, Tax Subcommittee Important Developments & Annual Report)
• American Bar Association , 1978 - 1981 (Chairman)
• East-West Center, 1995 (Member, Board of Governors)
• Hawaii State Bar Association, Taxation Section (Past Chairman)
• Japanese Cultural Center of Hawaii (Member, Board of Governors)
• The Cono Sur Initiative, Inc. (Member, Board of Trustees)
• Kuakini Medical Center, 1984 - 1986 (Chairman, Board of Directors)
• The Pacific Club (Member)
• Waialae Country Club (Member)
• Hawaii Tax Institute, Chaminade University, 1980 - 1994 (Trustee)
• Subcommittee on U.S. Direct and Portfolio Investments by Foreigners, 1979 (Chairman)
• Subcommittee on Important Developments and Annual Report, 1981 (Co-Chairman)
• Hawaii State Bar Association (Member)

Classes and Seminars

• Adjunct Professor of Law, Taxation, University of Hawaii, School of Law, 1976
• Lecturer, Taxes and Foreign Tax Planning

Past Employment Positions

• McCorriston Miller Mukai MacKinnon, Partner, 1993 - 2005
• Carlsmith Wichman Case Mukai & Ichiki, Honolulu, Hawaii, Senior Partner, 1984 - 1993

Education

• Harvard University Law School, Cambridge, Massachusetts, 1961
  LL.B.
• Harvard University Law School, Cambridge, Massachusetts, 1961
  J.D.
• University of Hawaii, Honolulu, Hawaii, 1958
  B.A.
  Major: Math.
• University of Kansas, Lawrence, Kansas

Published Works

• Professional Corporation After Salesmanship: A Sober View (Co-Author), Hawaii Bar Journal, Vol. VII, July 1970, Reprinted in The Missouri Bar Journal, Vol. 27, No. 3, March 1971
• Taxes and Foreign Tax Planning

Address

Five Waterfront Plaza, 4th Floor
500 Ala Moana Boulevard
Honolulu, HI 96813

Phones

(808) 529-7300

Faxes

(808) 524-8293

Websites

http://www.m4law.com