HAWAII ESTATE PLANNING COUNCIL

Philip Wolf & Steven L. Walker, Attorneys, Law Offices of Steven L. Walker PLC

Kalama Kim, President, Berkshire Hathaway HomeServices Hawaii Realty

Paul H. Brewbaker, PhD, CBE, TZ Economics

Dr. Keli‘i Akina, President/CEO of Grassroot Institute of Hawaii

Morgen Rochard, CFP, RLP, Origin Wealth Advisors LLC

David M. Eckstein, CFA, Managing Director, MPI AND Chris Ponsar, MAI, SRA, Manager, Ponsar Valuaion, LLC

Daniel Nakamura

Thomas L. Stirling, Jr., Esq,, Thomas L. Siirling, Jr. AAL

Kurt Kawafuchi, Esq.

UH Athletics

Cameron Nekota, President, First Hawaiian Bank Foundation

Gary Suganuma, Director, State of Hawai'i Department of Taxation

Michael Yee, CFP, CRPC, CFS, CLTC, Private Wealth Advisor, Ameriprise Financial Services LLC

Sarah Kuaiwa, Curator for Hawaii and Pacific Cultural Resources / Curator, Malacology Department

Guy Fujishige, CFS CRPC, Ameriprise Financial Services, LLC AND Anthony Gemmato Jr., JD CLTC, RiverSource Life Insurance Co.

Scott Spallina, Senior Deputy Prosecutor, Supervisor-Elder Abuse Justice Unit, Office of the Prosecuting Attorney

Rich Hill, UH Men's Baseball Coach

Paris Priore-Kim, Ed.D.

Gary A. Powell NCG, LUTCF, CLTC / Executive Director, The Caregiver Foundation

Kelly Zane, CPA, CFA Principal, Pacific Business Valuation

Thomas Yamachika - Tax Foundation of Hawaii

Colin Moore - Associate Professor of Political Science & Director of the Public Policy Center at UH Manoa

Trever Asam - Cades Schutte LLP / Jen-L W. Lyman & Kawena S. Beaupre - Hawai'i Community Foundation

Brian K. Janowsky, ArentFox Schiff LLP

Laurie Adamschick ESQ, Tom Rulon ESQ & Mike Meyer, RN The Elder Law Practice of Rulon & Adamschick LLC

Mathew McConnell

Rich Hill, UH Men's Baseball Coach

Dan Vermillion & Rosanne Brade Muschenheim Esq.

Al W. King, III JD, LLM, AEP (Distinguished), TEP- South Dakota Trust Company LLC / NAEPC

Paul Brewbaker Ph.D., CBE TZ Economics

Michael J. O'Malley, Esq.

Christopher R. Hoyt, J.D., Professor of Law, University of Missouri Kansas City School of Law

Webinar

Joy Miyasaki, ESQ, Judy Yuriko Lee, ESQ & Randall M.L. Yee, ESQ

Honorable Judge R. Mark Browning / Assisted by Robert Park, Kenory Khuy, Elise Swain, Michael Y. Ige

Ken L. Miller, CFA First Hawaiian Bank Sr. VP, Chief Investment Officer & Divisions Mgr. & Mufi Hanneman, President & CEO, Hawaii Lodging & Tourism Association

Richard S. Franklin, J.D., LLM AND Raymond C. Odom, CFP

Brian Janowsky, Esq., Partner, Sciff Hardin LLP

Webinar

Tom Yamachika, President - Tax Foundation of Hawaii

Michael Desmond, Former IRS Chief Counsel

Jonathan G. Blattmachr, Esq., AEP (Distinguished)

Issac Choy, Director, Hawai'i State Dept. of Taxation

Chris S. Mashiba, Partner, Cades Schutte LLLP AND Michael J. O'Malley, Partner, Goodsill Anderson Quinn & Stifel

David L. Callies, Benjamin A. Kudo Professor of Law, William S. Richardson School of Law

Kurt Kawafuchi, Law Offices of Kurt Kawafuchi, LLLC

Harmon A. Brown, Esq., Partner, Schiff Hardin AND Brian K. Janowsky, Esq., Partner, Schiff Hardin

Honorable R. Mark Browning, Chief Judge, Circuit Court of the First Circuit AND Andrew D. Smith, Esq., Andrew D. Smith LLLC

Roger W. Fonseca, Esq., Of Counsel to Cades Schutte LLLP AND Cheryl L.M.T. Itagaki, Esq., Cades Schutte LLLP

Brian Janowsky

Nicholas A. Mirkay, J.D., L.L.M. / Director of Faculty Research, William S. Richardson School of Law

David Matlin, UH Manoa Athletics Director

Corporate Trustee Panel

Ivan Lui-Kwan, Esq., Director, Starn O'Toole Marcus & Fisher PLUS 2 Additional Speakers

Katharine Lloyd, General Counsel & Sr. VP AND Jen-L Lyman, Dir of Philanthropic Partnerships, Hawai'i Community Foundation

Lani Starkey, JD, LLM, Founder/Chief Instructor, Fifty Rock Consulting

PANEL MEMBERS: Blake Oshiro, Esq., EVP, Capitol Consultants of Hawaii / Daniel Fischberg, MD, PhD, FAAHPM, Med Dir, Pain & Palliative Care Dept., Queen's Med Ctr / Chief, Div of Palliative Med & Prof, Dept of Geriatric Med, JABSOM-UH / Elizabeth Vaughan, MSW, LCSW, Social Worker, Queen's Med Ctr

Karen Sugihara, Wells Fargo

Brian K. Janowsky, Esq, / Schiff Hardin LLP

Randall Roth, Professor Emeritus of Law, UH William S. Richardson School of Law

R. Brent Tully, Astronomer & UH Faculty Member / Roy Gal, Astronomer & Outreach Coordinator, UH Institute of Astronomy

Marissa Machida, VP & Relationship Manager, Bank of Hawaii, Personal Trust Division / Cathy Mizumoto, Trust Officer, First Hawaiian Bank Personal Trust Division / Lisa Telliio, AVP & Trust Officer, Central Pacific Bnak, Trust Division

Harmon Brown Esq, Schiff Hardin LLP

Eric Fujimoto CFP, CFS, MBA /Private Wealth Advisor / Ho'ea - Wealth Advisory Group

Kurt Kawafuchi, Esq., Law Offices of Kurt Kawafuchi LLLC

Tom Yamachika, President, Tax Foundation of Hawaii

Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics

Honorable Victoria Marks & Owen Tamamoto, Mediation Center of the Pacific

Brandon Elefante, Honolulu City Council Member

Kenneth Lawson and Randall W. Roth, UH Manoa William S. Richardson School of Law

Ron Heller, Attorney & CPA, Kurt Kawafuchi, Esq., Chris Mashia, Esq. & Tom Yamachika, President of Tax Foundation of Hawaii

Steve Rodgers, Executive VP & Chief Investment Officer, Bank of Hawaii

Harmon Brown, Esq. Schiff Hardin, LLP

Jeff Crawford, Ph.D., Consulting Psychologist, Turning Point Development

Brian Lee, Principal of E'Bus Consulting

Michael O'Malley, Esq, Goodsill Anderson Quinn & Stifel

Dr. Kathy Au, Ph.D., Co-Founder & Co-CEO of SchoolRise, LLC

Curtis K. Saiki, Esq., VP & General Counsel, Hawaii Community Foundation

Clint Churchill, Former Chairman of the Board of Trustees, Campbell Estate

Dr. Charles

Victor Song, Victor Song Consulting AND Kenneth Hines, EA, CFCS, CFE

Lani Starkey, JD, CPA, LLM / Principal, Fifty Rock Consulting, LLC

Eddie Flores, Founder of L&L Hawaiian Barbeque AND Elisia Flores, Daughter

William H. Atha, II, Sr. VP & Family Wealth Director, Morgan Stanley Wealth Management

Kenneth Lawson, JD / Associate Faculty Specialist, William S. Richardson School of Law, UH Manoa

Susan von Herrmann, Esq, Partner, Perkins Coie LLP

Corporate Personal Trust Manager Panel: Courtney Kajikawa (Mgr, FHB), Diane Chong (Mgr, CPB), Bonnie Fong (Mgr, BOH) and Todd Hoch (Mgr, FFB)

Paul Keenan, VP for Development & Donor Relations, Hawai'i Community Foundation

Douglas K. Freeman, JD, LLM, Executive VP, First Foundation Bank, Irvine, CA

Dew Anne Langcaon, CPA AND Bonnie Castonguay, RN Co-founders, Ho'okele Health

Harmon Brown, Esq., Partner with Schiff Hardin

Keith J. Apton, Sr. VP-Wealth Management, The Capital ESOP Group, UBS Financial Services, Washington DC

Brian Lee, Stephen Choi, Eddy Kemp

Wendy Miki Glaus, Certified Elder Law Attorney and Partner, Sterling & Tucker, LLP

Paul Brewbaker, Economist

Race Randle, Vice President of Development, The Howard Hughes Corp.

Judy Y. Lee, Esq., Goodsill Anderson Quinn Stifel LLLP

William H. Atha II, Sr. Vice President & Family Wealth Director, Morgan Stanley Wealth Management

Michael Coppes, JD , Director of Estate Planning & Gift Planning

Douglas Smith, Dick Oshima, Bonnie Fong, Charles Au

Susan von Hermann

Thomas Pauloski, Esq., Bernstein Global Wealth Management

Kurt Kawafuchi, Esq., Hochman Salkin Rettig Toscher & Perez, P.C.

Curtis Saiki, Esq, Hawaii Community Foundation

Jodene Arakaki, Esq / VP Wealth Planning, First Hawaiian Bank

Thomas L. Stirling, Jr., Esq.

Eugene Tian, Ph.D., Administrator, Research and Economic Analysis Division, DBEDT

Tom Simon, FBI

Carroll Taylor, Esq. AND Natasha Lum, Esq.

Harmon Brown, Esq., Schiff Hardin LLP

Susan von Herrmann, Esq, Schiff Hardin LLP

Geoffrey N. Seaman JD, MBA, TEP VP, Sr Wealth Mgmnt Dir, BNY Mellon - Wealth Management

Paul S. Lee, National Managing Director, Bernstein Global Wealth Management

Randall Roth, Professor, William S Richardson School of Law

Laurie Foster, Business Consulting Resources

Stephen Rodgers, Bank of Hawaii

Ben Jay & Joseph Ciotti, University of Hawaii

David Heenan

Dan Schrauth, Managing Director, JP Morgan Private Bank (S.F.)

Harmon Brown, Esq. Schiff Harden LLP

Suzanne Case, Nature Conservancy

Katharine P. Lloyd, Esq., General Counsel, VP-Charitable Planning, Hawaii Community Foundation

Leslie Dashew, The Aspen Group

Valerie Takahashi, Child and Family Services

Bill Hunot, VP, Wells Fargo Advisors, LLC (1 CPA CE Credit)

Richard B. Dole, CEO, Dole Capital LLC

Barry S. Engel, Esq. , Engel & Reiman PC (Denver, CO)

Brian B. Lee, E'Bus Consulting LLC

Harmon A. Brown, Esq., Schiff Hardin & Waite

Dr. Michele Carbone AND Dean Jerris R. Hedges

Raymond K. Okada, Esq., Goodsill Anderson Quinn Stifel

H. Mitchell D'Olier, President & CEO, Kaneohe Ranch Management Ltd.

Thomas J. Pauloski, J.D., Bernstein Global Wealth Management

James Pietsch, Professor of Law, UH Manoa, William S. Richardson School of Law

Heather K. L. Conahan, Esq. of Loden & Conahan LLLC

Colin K. K. Goo, Esq., Law Offices of Colin K. K. Goo