Douglas C. "Doug" Smith

Doug’s practice emphasizes taxation, estate planning and business planning. He assists individuals, families and businesses with their legal needs.

Estate Planning:

• Preparation of Estate Plans – Prepares and revises estate plans, including Wills, Trusts, Powers of Attorney and Advance Health Care Directives.
• Estate Administration – Assists with the administration of estates, including probate and non-probate administrations.
• Tax Planning – Assists with planning for and minimizing estate and gift taxes.
• Charitable Giving – Assists with planning for charitable gifts, and creation of appropriate legal documents, such as charitable remainder trusts and charitable gift annuities.
• Dispute Resolution – Represents family members in disputes involving wills, trusts or estates, including alternative dispute resolution (mediation or other settlement or arbitration) and litigation, if necessary.
• Guardianship – Represents family members in guardianship proceedings, including seeking or disputing appointment of a guardian and assisting with administration issues.

Business Planning:

• Formation, Administration and Termination of Businesses – Assists individuals in forming, administering and terminating limited liability companies, corporations and partnerships.
• Tax Planning – Assists businesses with planning to minimize taxes and to determine the tax effects of activities undertaken.
• Reorganization – Assists with the reorganization of businesses, both taxable and tax-free.
• Contracts – Assists businesses with creating or reviewing leases and other contracts affecting the business.
• Dispute Resolution – Represents businesses and business owners in disputes, including alternative dispute resolution (mediation or other settlement or arbitration) and litigation, if necessary.

Related Matters:

• Real Estate – Assists individuals, trusts and business with planning, contracts and disputes related to the purchase or leasing of real property.
• Conveyancing – Assists with conveying real property.
• 1031 Exchanges – Assists with planning and document preparation for 1031 exchanges.
• Premarital Agreements – Prepares and reviews Premarital Agreements.

• University of Hawaii, William S. Richardson School of Law (J.D. 1990)
• University of California at Santa Barbara (B.A. Philosophy and Economics 1983)

• American Bar Association (Member of Taxation Section, Business Section and Real Property, Probate and Trust Section)
• American College of Trust and Estate Counsel (Fellow)
• Beretania Tennis Club
• Catholic Charities (Committee – Public Policy)
• Goodwill Contract Services of Hawaii
• Hawaii Estate Planning Council (Member)
• Hawaii State Bar Association (Member and past Chair of Taxation Section, Business Section and Probate and Estate Planning Section)
• Lanikai Association
• Ohu Ohu Koolau (Chair)
• Pacific Club
• Punahou School

• Chapter on Wills, Encyclopedia of Estate Planning, Hawaii State Bar Association (1999, Rev. 2007)
• Estate Planning Forms Manual (contributor), Hawaii State Bar Association (2000)
• Financial and Estate Planning Forms Manual, Hawaii Institute for Continuing Legal Education (1995)
• Hawaii Conservatorship and Guardianship Forms Manual, co-author, Hawaii State Bar Association (2005)
• Kapiolani Park Preservation Society v. City and County of Honolulu: The Lease of Public Park Land as a Breach of a Charitable Trust, University of Hawaii Law Review, Vol 11 (Fall 1989)
• A Working Primer on the Hawaii Limited Liability Company Act (with Charles W. Key)