David A. Paulson

Charles W. Gall is a top attorney recognized by Best Lawyers in the practice area(s) of Construction Law and Litigation - Construction. Charles W., who practices law in Honolulu, Hawaii, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Charles W. is held by other top lawyers in the same geographic and legal practice area.

David J. Minkin has been a resident of Hawaii since 1975. Licensed in Hawaii in 1984, he spent ten years in the Department of the Prosecuting Attorney of the City & County of Honolulu before joining the law firm of McCorriston Miho Miller Mukai in 1995, where he has specialized in civil litigation in state and federal trial and appellate courts, administrative hearings, arbitrations and mediations representing individuals, corporations and municipalities. David has been recognized annuall...

Ikaika B. Rawlins is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships) and Real Estate Law. Ikaika B., who practices law in Honolulu, Hawaii, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ikaika B. is held by other top lawyers in the same geographic and legal practice area.

Carlito P. Caliboso is a top attorney recognized by Best Lawyers in the practice area(s) of Communications Law, Energy Regulatory Law and Utilities Law. Carlito P., who practices law in Honolulu, Hawaii, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carlito P. is held by other top lawyers in the same geographic and legal practice area.

Lindsay E. Orman is a Director of the firm. She is a versatile real estate and business law attorney who is skilled at analyzing complex matters and developing creative, results-oriented solutions. Ms. Orman represents diverse clients, including hotels, developers, government agencies, publicly traded companies, closely held entities, and individuals. She focuses her practice in the areas of real estate acquisitions and sales, land use and entitlements issues, business structure and operation...

Brian T. Hirai joined the firmin 1996 as a member of its business/real estate department. His practice is concentrated primarily in public finance.He has over 40 years of experience as a public finance attorney, serving variously as bond counsel, issuer’s counsel, underwriter’s counsel, borrower’s counsel, trustee’s counsel and credit enhancer’s counsel in a broad range of taxable and tax-exempt bond issues for state and local governmental units, including govern...

Gerald A. Sumida is a partner in Carlsmith Ball LLP's Honolulu office and Chair of the firm's Corporate & Business Practice Group. He concentrates on business structuring and operations, including corporate, limited liability company, joint venture and partnership matters; business acquisitions; sales and mergers; securities law; start-up company and venture capital financing; administrative and public utilities law; energy law, including energy project development and project finance; an...

Ms. Yoshihara focuses on federal income and estate taxation, state taxation, estate planning and the purchase and sale of real property. She has worked on matters involving complex federal income and estate tax issues, Section 1031 forward and reverse exchanges, state income and General Excise Tax issues and the acquisition, financing and development of commercial real properties.

Vicki Nakahara is a Partner in the firm's Honolulu office and is a member of the Transactional practice group. She concentrates her practice in the areas of commercial real estate transactions, financing and lending, and corporate transactions. Ms. Nakahara began her legal career working as an associate at Lane Powell PC in their Portland, Oregon office. Representative Matters Commercial Real Estate Prepared and negotiated documentation of the sales of real property on behalf of sellers and b...

Michael Livingston is an honors graduate of Harvard University (1970). Mr. Livingston specializes in litigation, and focuses on the representation of plaintiffs in cases involving medical negligence , major personal injuries , substantial commercial disputes, insurance bad faith , and violations of civil liberties . Recognized for many years as one of Honolulu Magazine’s “Best Lawyers” in both personal injury law and medical malpractice law,