Biography
Mike helps clients in their initial organization, structuring and business dealings. He also represents clients in mergers and acquisitions, capital and other financings, and regulatory compliance.
Mike regularly counsels clients on tax planning matters and in proceedings before tax authorities. He also works with clients on corporate governance and fiduciary duties.
Mike served as editor-in-chief of the Harvard Journal on Legislation and was a teaching assistant at Harvard Law School.
Following graduation, he practiced with a Wall Street firm in New York City for four years, then returned home to Hawai‘i and joined Goodsill, where he became a partner in the firm's corporate and tax groups. He rejoined the firm in 2008, following a 15-year hiatus during which he was a partner at another law firm and then worked for nine years as a director with PricewaterhouseCoopers and its successor in Hawai‘i.
OUTSIDE THE OFFICE
For over 20 years, Mike has been a volunteer director and chair with Hawai‘i Pacific Health affiliates, including Kapi'olani Health Foundation and Kapi'olani Medical Center for Women and Children.
Got a soccer question? Ask Mike. He's been a referee for Hawai‘i high school and youth soccer leagues for over 30 years.
Education
- Harvard University Law School, Cambridge, Massachusetts
- J.D. - 1981
- Honors: Teaching Assistant
- Claremont-McKenna College, Claremont, California
- B.A. - 1977
- Honors: summa cum laude
Published Works
- Hawaii Sales (General Excise) & Use Taxes, American Bar Association Handbook on Sales and Use Taxes, 1987 - Present
- Co-author, Hawaii Chapter, ABA Real Property Tax Deskbook
Bar Admissions
- U.S. Court of Appeals 9th Circuit, 1981
- Hawaii, 1981
- U.S. Court of Federal Claims, 1984
- U.S. District Court District of Hawaii, 1982
- New York, 1983
- U.S. District Court Southern District of New York, 1983
- U.S. Tax Court, 1984
Professional Associations
- American Bar Association, Tax, Business and Health Law Section, Member
- American Health Lawyers Association
- Friends of Family Specialty Courts, President and Director
- Hawai‘i Association of Nonprofit Organizations
- Hawaii State Bar Association
- Healthcare Association of Hawai‘i
- Kapi'olani Medical Center for Women & Children, Director
- Mental Health America of Hawai‘i, Advisory Board
- Oahu Economic Development Board, Director
- Pu‘ulu Lapa‘au, Director
- Tax Foundation of Hawai‘i, Director
- American Bar Association, Health Law Forum, Member
- Hawaii State Bar, Corporations and Securities and Taxation Section, Member
- National Health Lawyers Association, Member
- Hawaii State Bar, Real Estate and Partnerships Committee, Chairman, 1995 to 1995
- Hawaii State Bar, Nonprofit Organizations Committee, Tax Section, Chair, 1994
- Hawaii State Bar, Tax Section, Chairman, 1993 to 1993
- Hawaii State Bar, Real Property and Partnerships Committee, Tax Section, Chairman, 1990 to 1992
Practice Areas:
- Mergers and Acquisitions
- Tax
- Business Law and Securities
- Health Law
Honors
- The Best Lawyers in America, 2020
- The Best Lawyers in America, Lawyer of the Year in Honolulu, 2012, 2015-2017, 2019-2020
- Chambers USA, 2019
- Super Lawyers, 2019
- Volunteer of the Year, Association of Hawaiian Civil Clubs
Classes & Seminars
- Tax, Corporate Securities, Hawaii Society of Certified Public Accountants Corporate Seminars, 00/00/1986
- Speaker, Hawaii Tax Institute, 1993, 1995
Pro-Bono Activities
- AYSO, Referee, 1989
- Aloha United Way, Agency Association Executive Committee, Panel Chair, 1985
- Jas. W. Glover Holding Co., Ltd., Board of Directors, 1994
- Kama'aina Care, Inc., Board of Directors, Member, 1993
- Chamber of Commerce of Hawaii, Committee on Tax, Member
- Kapiolani Health Care Foundation, Trustee
- Aloha United Way, Allocations and Agency Relations Executive Committee, Member
- Rotary Club of Honolulu, Member
- Kapiolani Health Foundation, Chair
- Historic Hawaii Foundation, President
- Hawaii Dental Service, Director
- HiBEAM, Executive Committee, Director
- Greenbook Financial, Board of Advisors
- Hawaii Pacific Health, Volunteer Director
- Hawaii Pacific Health, Chair
- Hawai‘i High School, Referee
Past Positions
- McCorriston Miho Miller Mukai, Honolulu, Hawaii, Counsel, 1994 to 1995
- Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii, Partner, 1987 to 1994
- Dewey Ballantine, Associate, 1982 to 1985
- Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii, Associate, 1981-1982 and 1985-1986
- PricewaterhouseCoopers, Director
Representative Clients
- Bancorp Small Business Investment Corporation
- Boyd Gaming Corporation
- Classic Resorts, Inc.
- Jas. W. Glover Co., Inc.
- Kapiolani Health Care Systems
- Queen's Medical Center
References
- Classic Resorts Limited, Jeff Halpin
- Kapiolani Heath Care Systems, Harvey Smith