The Corporate Department is comprised of a multidisciplinary group of attorneys handling legal matters that are commercial and transactional in nature. The firm's Corporate Department combines the traditional corporate practice with the complementary practices of commercial real estate, taxation, health care, ERISA and employee benefits, governmental affairs, estate planning and immigration. The attorneys in the Corporate Department counsel clients in all aspects of their businesses, including the following areas:

Corporate Organization and Business Activities
The firm advises start up, emerging and mature companies in connection with corporate structure and formation, corporate governance, securities law compliance, capital and financing arrangements, joint ventures and regulatory compliance.

Immigration Law
Attorneys in the firm have some of the most extensive experience in the state of Hawaii in the area of Immigration Law. We have advised both large and small companies on all aspects of immigrating international workers, scientists, and professionals on both a temporary and permanent basis. We also counsel individual clients on such issues. As far as advising employers on all aspects of Immigration Law requirements, we are among the leading firms in the state.

Taxation
The firm's tax practice includes all areas of federal, state and local taxation. The firm's tax attorneys work closely with the corporate and real estate attorneys in structuring transactions so as to achieve optimum tax results consistent with the client's business objectives. The firm's tax practice also includes the representation of nonprofit tax-exempt organizations. When necessary, the firm can provide experienced tax litigators to resolve contested cases.

Estate Planning
The firm offers comprehensive estate planning services for individuals and their families to enhance tax efficiencies and to maximize the transmission of wealth to successive generations. The firm also provides legal services in the administration of decedent's estates.

Corporate Reorganizations, Mergers and Acquisitions
The firm advises its clients in all facets of mergers, acquisitions,
divestitures and reorganizations, including the development of strategies to achieve the client's objectives, business and tax structuring of the transaction, due diligence, and negotiation, documentation and consummation of the transaction.

ERISA and Employee Benefits
The firm offers a full range of services in the area of employee benefits, including all types of qualified and non-qualified retirement and welfare programs. The firm also advises its clients regarding executive compensation and deferred compensation plans. The firm represents single-employer, multi-employer and collectively bargained pension and welfare plans, as well as trustees, administrators, boards of directors and other plan fiduciaries.

Health Care
The firm represents a large number of organizations in the health care industry and has assisted its clients with merger and acquisition transactions, structuring of corporate reorganizations, joint ventures and other contractual relationships, networking and managed care arrangements, and federal and state regulatory compliance. The firm's health care clients include hospitals, nursing homes, physicians and physician groups, management service organizations, health insurers and other health related organizations.

Real Estate
The firm handles all aspects of commercial real estate transactions, including acquisitions, dispositions and exchanges of real property, as well as development, project financing, retail leasing and loan workouts.

eCommerce and Internet
The firm assists its clients in a full range of legal and business issues raised by electronic commerce and the internet, including business formation and financing, strategic alliances and joint ventures, licensing and intellectual property, web site development and support, tax planning and compliance, and dispute resolution.

Governmental Affairs
The firm assists its clients in monitoring and shaping state and local legislation.