Mr. Daniel is a Vice-President of the firm and concentrates his practice in federal and State taxation, organization and restructuring of business ventures, purchases and sales of businesses, and planning for the acquisition, restructuring, and disposition of real estate interests. Mr. Daniel represents Hawaii businesses and businesspeople in planning, negotiating, and implementing transactions and ownership, and reorganizations.

Mr. Daniel has authored articles in professional publications and has given seminars on tax matters and organization of business entities. He has held the highest rating for legal ability and ethical standards from Martindale-Hubbell for over eighteen years.

Representative Engagements

• Representation as tax, financing, and real estate counsel of foreign co-owner of Hawaii hotel in purchase of the other co-owner's interest.
• Representation of owner in subsequent sale of Hawaii hotel.
• Representation of founder and long-time owner of building trade business in sale of business to another company.
• Representation of a key employee of local construction company in acquisition of the company.
• Representation of a mainland bond insurer in connection with the sale of a Hawaii health organization's operations and the redemption of the organization's State revenue bonds.
• Representation of a Hawaii supermarket chain in resolution of disputes with the Internal Revenue Service.
• Representation of Hawaii restaurant chain in licensing its trademarks and trade secrets and joint ventures with Japan and U.K. companies.
• Representation of mainland property owner and management company in resolution of disputes with the Tax Department of the State of Hawai regarding its operations in Hawaii.
• Representation of high technology companies in raising capital and organizing Hawaii companies to receive financing and operate such businesses.

Education

• J.D. (1984), University of California, Hastings College of the Law.
• A.B. (1974), Baylor University.

Admissions

• State of California (1984).
• United States District Court for the District of Hawaii (1985).
• State of Hawaii (1985).

Awards and Honors

• Awarded the highest rating ("AV") for legal ability and ethical standards in Martindale-Hubbell for over eighteen years.

Memberships

• Hawaii State Bar Association.
• California State Bar Association.
• American Bar Association.

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