Areas of Practice
Mr. Kamikawa concentrates his practice in the areas of business and real estate structuring, tax planning, nonprofit organizations, and federal and state tax controversies.

* Business Transactions and Organizations
* Taxation

Education
Mr. Kamikawa received his B.A. in economics at the University of Hawaii, Manoa Campus, a Juris Doctorate degree from the George Washington University National Law Center, and a Master of Laws degree in Taxation from the Georgetown University Law Center.

Professional Activities
* Prior Experience – Mr. Kamikawa’s background spans over 20 years of tax practice in the private and public sectors including the Office of the Chief Counsel of the Internal Revenue Service National Office in Washington, D.C., the San Francisco and Honolulu District Counsel Offices, and the Office of the Attorney General of the State of Hawaii. Prior to joining the firm in October of 2000, Mr. Kamikawa served as the Director of the Department of Taxation, State of Hawaii (a cabinet level position), from January, 1995 to August, 2000. His tenure as the State Tax Director has given him a unique perspective on the inner workings of the tax system and an intimate knowledge of tax legislation and programs that he has spearheaded. Mr. Kamikawa co-chaired the Tax Committee of the Chamber of Commerce of Hawaii, and is the past Chair of the Tax Section of the Hawaii State Bar Association.

* Educator – He served as an Adjunct Professor at the William S. Richardson School of Law, University of Hawaii, teaching corporate and partnership taxation. In the Fall Semester of 1999, he taught “Hawaii Taxes” a three-hour credit graduate course at the College of Business, School of Accountancy, University of Hawaii.

* Seminar Speaker – Mr. Kamikawa is a much sought-after speaker and has made numerous presentations to professional and business organizations including the annual Chaminade Tax Institute, Lorman Business Seminars, and Hawaii Society of CPAs.

* Awards – Mr. Kamikawa received the Hawaii Technology Trade Association Outstanding Industry Supporter 2000 award for October, 2000 and the “U.S. Small Business Administration 2002 Financial Services Advocate of the Year for the State of Hawaii” award.

* Peer Recognition – Mr. Kamikawa has been awarded the “AV” rating by the Martindale-Hubbell Law Directory and was ranked #1 in Corporate/Commercial: Tax – Hawaii by Chambers USA.

Memberships
Mr. Kamikawa is a member of the American and Hawaii State Bar Associations.