<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html><head><!-- InstanceBegin template="/Templates/ksglaw_partner.dwt" codeOutsideHTMLIsLocked="false" --><!-- InstanceBeginEditable name="doctitle" --> <title>Kobayashi, Sugita, &amp; Goda - Attorneys at Law</title><meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> <meta name="keywords" content="Hawaii, Far East, Pacific Rim, litigation, corporate business relations, commercial, construction, representation in finance, transactions, banking, general corporate, regulatory, land use, labor management, wrongful termination, immigration and associated fields"> <meta name="AUTHOR" content="iRay.com"><!-- InstanceEndEditable --> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> <meta name="keywords" content="Hawaii, Far East, Pacific Rim, litigation, corporate business relations, commercial, construction, representation in finance, transactions, banking, general corporate, regulatory, land use, labor management, wrongful termination, immigration and associated fields"> <meta name="AUTHOR" content="iRay.com"> <script language="JavaScript"> <!-- function mmLoadMenus() { if (window.mm_menu_1025143445_0) return; window.mm_menu_1025143445_0 = new Menu("root",70,17,"Verdana, Arial, Helvetica, sans-serif",11,"#000000","#ffffff","#cccccc","#333366","left","middle",3,0,1000,-110,20,true,true,true,0,true,true); mm_menu_1025143445_0.addMenuItem("Partners","location='blue_atty_partners_and_associates.htm'"); mm_menu_1025143445_0.addMenuItem("Associates","location='blue_atty_partners_and_associates.htm'"); mm_menu_1025143445_0.hideOnMouseOut=true; mm_menu_1025143445_0.menuBorder=1; mm_menu_1025143445_0.menuLiteBgColor='#ffffff'; mm_menu_1025143445_0.menuBorderBgColor='#555555'; mm_menu_1025143445_0.bgColor='#555555'; window.mm_menu_1025142835_1 = new Menu("root",205,17,"Verdana, Arial, Helvetica, sans-serif",11,"#000000","#ffffff","#cccccc","#2e2e5d","left","middle",3,0,1000,-110,20,true,true,true,0,true,true); mm_menu_1025142835_1.addMenuItem("General&nbsp;Corporate","location='blue_prac_generalcorporate.htm'"); mm_menu_1025142835_1.addMenuItem("General&nbsp;Real&nbsp;Estate","location='blue_prac_generalrealestate.htm'"); mm_menu_1025142835_1.addMenuItem("Financial&nbsp;Institutions","location='blue_prac_financialinstitutions.htm'"); mm_menu_1025142835_1.addMenuItem("Creditors'&nbsp;Remedies","location='blue_prac_creditorsremedies.htm'"); mm_menu_1025142835_1.addMenuItem("Liquor&nbsp;Licenses","location='blue_prac_liquorlicenses.htm'"); mm_menu_1025142835_1.addMenuItem("Administrative&nbsp;Law","location='blue_prac_liquorlicenses.htm'"); mm_menu_1025142835_1.addMenuItem("Environmental&nbsp;Law","location='blue_prac_environmentallaw.htm'"); mm_menu_1025142835_1.addMenuItem("Commercial&nbsp;Litigation","location='blue_prac_commerciallitigation.htm'"); mm_menu_1025142835_1.addMenuItem("Construction&nbsp;Litigation","location='blue_prac_constructionlitigation.htm'"); mm_menu_1025142835_1.addMenuItem("Construction&nbsp;Contract&nbsp;Drafting","location='blue_prac_constructioncontractdrafting.htm'"); mm_menu_1025142835_1.addMenuItem("Antitrust&nbsp;Law","location='blue_prac_antitrustlaw.htm'"); mm_menu_1025142835_1.addMenuItem("Public&nbsp;Utilities&nbsp;Law","location='blue_prac_publicutilitieslaw.htm'"); mm_menu_1025142835_1.addMenuItem("Labor&nbsp;&amp;&nbsp;Employment&nbsp;Law","location='blue_prac_laboremploymentlaw.htm'"); mm_menu_1025142835_1.addMenuItem("Tort&nbsp;Defense&nbsp;&amp;&nbsp;Prosecution","location='blue_prac_tortdefenseprosecution.htm'"); mm_menu_1025142835_1.addMenuItem("Imigration&nbsp;&amp;&nbsp;Nationality&nbsp;Law","location='blue_prac_immigrationnationalitylaw.htm'"); mm_menu_1025142835_1.addMenuItem("Tax,&nbsp;Estate&nbsp;&amp;&nbsp;Retirement&nbsp;Planning","location='blue_prac_taxestateretirementplanning.htm'"); mm_menu_1025142835_1.hideOnMouseOut=true; mm_menu_1025142835_1.menuBorder=1; mm_menu_1025142835_1.menuLiteBgColor='#ffffff'; mm_menu_1025142835_1.menuBorderBgColor='#555555'; mm_menu_1025142835_1.bgColor='#555555'; window.mm_menu_1025142433_2 = new Menu("root",179,17,"Verdana, Arial, Helvetica, sans-serif",11,"#000000","#ffffff","#cccccc","#333366","left","middle",3,0,1000,-110,20,true,true,true,0,true,true); mm_menu_1025142433_2.addMenuItem("Summer&nbsp;Associates'&nbsp;Program","location='blue_careers_summer_associate_program.htm'"); mm_menu_1025142433_2.addMenuItem("Non-Legal&nbsp;Staff","location='blue_careers_non_legal_staff.htm'"); mm_menu_1025142433_2.hideOnMouseOut=true; mm_menu_1025142433_2.menuBorder=1; mm_menu_1025142433_2.menuLiteBgColor='#ffffff'; mm_menu_1025142433_2.menuBorderBgColor='#555555'; mm_menu_1025142433_2.bgColor='#555555'; mm_menu_1025142433_2.writeMenus(); } // mmLoadMenus() //--> </script> <script language="JavaScript1.2" src="mm_menu.js"></script><!-- InstanceBeginEditable name="head" --><!-- InstanceEndEditable --></head> <body leftmargin="0" topmargin="0" background="imgs/blue_bkgd.gif" marginheight="0" marginwidth="0"> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td background="imgs/ksg_logo_header2_bg.gif" valign="top"><!-- InstanceBeginRepeat name="logo" --><!-- InstanceBeginRepeatEntry --><img src="imgs/ksg_logo_header2.gif" height="108" width="213"><!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --></td> <td align="right" background="imgs/ksg_logo_header2_bg.gif"><!-- InstanceBeginRepeat name="graphic_header1" --><!-- InstanceBeginRepeatEntry --><img src="imgs/blue_skyline.gif" border="0" height="108" width="368"><!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --></td> </tr> <tr> <td background="imgs/ksg_logo_header2a_bg.gif" height="46"><!-- InstanceBeginRepeat name="logo1" --><!-- InstanceBeginRepeatEntry --><img src="imgs/ksg_logo_header2a.gif" height="26" width="213"><!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --></td> <td align="right" background="imgs/ksg_logo_header2a_bg.gif" height="46"><!-- InstanceBeginRepeat name="nav_menu" --><!-- InstanceBeginRepeatEntry --> <script language="JavaScript1.2">mmLoadMenus();</script>&nbsp; <!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --></td> </tr> <tr> <td align="right" valign="top" width="213"><img src="imgs/ksg_logo_header2b.gif" height="36" width="213"></td> <td bgcolor="#ffffff" valign="top">&nbsp;<a href="index.htm"><font color="#0000ff" face="Arial" size="2">GATEWAY</font></a><font face="Arial" size="2"> | </font><a href="blue_theFirm.htm"><font color="#0000ff" face="Arial" size="2">THE FIRM</font></a><font face="Arial" size="2"> | </font><a href="blue_prac_practice_areas.htm"><font color="#0000ff" face="Arial" size="2">THE PRACTICE</font></a><font face="Arial" size="2"> | </font><a href="blue_atty_partners_and_associates.htm"><font color="#0000ff" face="Arial" size="2">THE ATTORNEYS</font></a><font face="Arial" size="2"> | </font><a href="blue_clients.htm"><font color="#0000ff" face="Arial" size="2">OUR CLIENTS</font></a><font face="Arial" size="2">&nbsp;| </font><a href="blue_profiles.htm"><font color="#0000ff" face="Arial" size="2">FIRM BROCHURE</font></a><font face="Arial" size="2"> | </font><a href="blue_careers.htm"><font color="#0000ff" face="Arial" size="2">CAREERS</font></a><font face="Arial" size="2"> | </font><a href="blue_contactus.htm"><font color="#0000ff" face="Arial" size="2">CONTACT US</font></a></td> </tr> <tr> <td align="right" background="imgs/ksg_logo_header2b_bg.gif" valign="top" width="213"><!-- InstanceBeginEditable name="graphic_subheader" --><img src="imgs/blue_member_attorney.gif" height="39" width="213"><!-- InstanceEndEditable --></td> <td align="right" background="imgs/ksg_logo_header2b_bg.gif" valign="top"><!-- InstanceBeginEditable name="graphic_header" --><img src="imgs/blue_header_attorney.gif" height="36" width="326"><!-- InstanceEndEditable --></td> </tr> <tr> <td background="imgs/ksg_logo_header2c_bg.gif">&nbsp;</td> <td background="imgs/ksg_logo_header2c_bg1.gif"><table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td width="20">&nbsp;</td> <td><!-- InstanceBeginEditable name="graphic_sectionTitle" --><img src="imgs/blue_name_Larry_Myers.gif" name="blue_practice_scaling_r7_c4" border="0" height="24" width="287"><!-- InstanceEndEditable --></td> </tr> </tbody></table></td> </tr> <tr> <td align="center" background="imgs/ksg_logo_header2c_bg.gif" valign="top" width="213"><!-- InstanceBeginEditable name="add_on_content2" --> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td width="10%">&nbsp;</td> <td align="left" width="80%"><img src="photos/photo_larry_myers.jpg" height="248" width="180"></td> <td width="10%">&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td align="left" valign="top"> <p><b><font face="Arial, Helvetica, sans-serif" size="2">BUSINESS ADDRESS</font></b><font face="Arial, Helvetica, sans-serif" size="2"><br> 999 Bishop Street<br> 26th Floor<br> Honolulu, HI 96813</font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>E-MAIL</b><br> <a href="mailto:llm@ksglaw.com">llm@ksglaw.com</a></font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>TELEPHONE</b><br> 808-539-8700</font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>FACSIMILE</b><br> 808-539-8799 </font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>PRACTICE AREAS</b><br> <a href="blue_prac_taxestateretirementplanning.htm">Tax, Estate and Retirement Planning</a><br> Non-Profit Organizations<br> </font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>EDUCATION</b><br> <b>Ramona High School</b></font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>University of California</b><br> <b>at Riverside</b><br> Bachelor of Art</font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>University of California</b><br> <b>Hastings College of Law</b><br> Juris Doctor</font></p> <p><font face="Arial, Helvetica, sans-serif" size="2"><b>New York University </b><br> <b>Graduate School of Law</b><br> Masters of Law in Taxation</font></p> </td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> </tbody></table><!-- InstanceEndEditable --></td> <td background="imgs/ksg_logo_header2c_bg1.gif" valign="top"><table align="center" border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td width="5%">&nbsp;</td> <td align="left" valign="top" width="85%">&nbsp;</td> <td align="left" valign="top" width="10%">&nbsp;</td> </tr> <tr> <td style="height: 19px;" width="5%">&nbsp;</td> <td style="height: 19px;" align="left" valign="top" width="85%"> <p class="MsoNormal" style="margin: 0in 0in 0pt;"><span style="font-family: Arial;">Mr. Myers has excelled in the area of tax, estate and retirement planning for over 37 years. <span style="">&nbsp;</span>He spent 16 years successfully running his own solo practice before joining with Kobayashi, Sugita &amp; Goda as the Tax and Trust Partner in 1996. With this wealth of experience, Mr. Myers has a reserve of innovative strategies and techniques that, naturally, few others possess.<xml> <o:p></o:p> </xml></span> <o:p></o:p></p> <p class="MsoNormal" style="margin: 0in 0in 0pt;"><o:p>&nbsp;</o:p></p><o:p></o:p> <p class="p7" style="margin: 0in 0in 0pt;"><span style="font-family: Arial;">He is well-received and well-respected by his colleagues, as evidenced by his  AV rating, the highest rating that an attorney can obtain, as reported in the respected Martindale-Hubbell Law Directory. <span style="">&nbsp;</span>As stated in the Directory, an  AV rating indicates  very high to preeminent legal ability and very high ethical standards as established by confidential opinions from members of the Bar. <o:p></o:p><o:p></o:p></span></p> <p class="p7" style="margin: 0in 0in 0pt;"><o:p>&nbsp;</o:p></p> <p class="p22" style="margin: 0in 0in 0pt;"><span style="font-family: Arial;"><o:p></o:p>Mr. Myers is a member of the American, <xml> <st1:placename u1:st="on"></st1:placename> </xml><xml> Hawaii State, and California State Bar Associations and is licensed to practice before all state and federal courts in the State of </xml><xml> <st1:state u1:st="on"></st1:state> </xml><xml> <st1:place u1:st="on"></st1:place> </xml><xml> Hawaii, the Ninth Circuit Court of Appeals and the United States Tax Court. He has appeared as counsel before the Hawaii State Supreme Court and various Circuit Courts of the State of </xml><xml> <st1:state u1:st="on"></st1:state> </xml><xml> Hawaii Hawaii; the </xml><xml> <st1:street u1:st="on"></st1:street> </xml><xml> <st1:address u1:st="on"></st1:address> </xml><xml> Federal District Court in </xml><xml> <st1:state u1:st="on"></st1:state> </xml><xml> <st1:place u1:st="on"></st1:place> </xml><xml> Hawaii Hawaii; the Ninth Circuit Court of Appeals and the United States Tax Court. </xml><xml> <o:p></o:p> </xml><st1:placename w:st="on">Hawaii</st1:placename> <st1:placetype w:st="on">State</st1:placetype>, and California State Bar Associations and is licensed to practice before all state and federal courts in the State of <st1:state u1:st="on"></st1:state><st1:place u1:st="on"></st1:place><st1:place w:st="on"><st1:state w:st="on">Hawaii</st1:state></st1:place>, the Ninth Circuit Court of Appeals and the United States Tax Court. <span style="">&nbsp;</span>He has appeared as counsel before the Hawaii State Supreme Court and various Circuit Courts of the State of <st1:state u1:st="on"></st1:state><st1:state w:st="on">Hawaii</st1:state>; the <st1:street u1:st="on"></st1:street><st1:address u1:st="on"></st1:address><st1:street w:st="on"><st1:address w:st="on">Federal District Court</st1:address></st1:street> in <st1:state u1:st="on"></st1:state><st1:place u1:st="on"></st1:place><st1:state w:st="on"><st1:place w:st="on">Hawaii</st1:place></st1:state>; the Ninth Circuit Court of Appeals and the United States Tax Court.<o:p></o:p></span><o:p></o:p></p> <p class="MsoNormal" style="margin: 0in 0in 0pt;"><o:p>&nbsp;</o:p></p><o:p></o:p> <p class="p7" style="margin: 0in 0in 0pt;"><span style="font-family: Arial;">Mr. Myers is heavily involved in a number of community activities including the Board of Trustees of the Pohai Nani Foundation, the Windward Marathon Association (President) and Read Aloud <st1:country-region u1:st="on"></st1:country-region><st1:place u1:st="on"></st1:place><st1:place w:st="on"><st1:country-region w:st="on">America</st1:country-region></st1:place> (a literacy program for public schools).<o:p></o:p></span><o:p></o:p></p> </td> <td style="height: 19px;" align="left" valign="top" width="10%">&nbsp;</td> </tr> <tr> <td width="5%">&nbsp;</td> <td align="left" valign="top" width="85%">&nbsp;</td> <td align="left" valign="top" width="10%">&nbsp;</td> </tr> <tr> <td width="5%">&nbsp;</td> <td align="left" valign="top" width="85%"> <div align="center"><!-- InstanceBeginRepeat name="bottom_nav" --><!-- InstanceBeginRepeatEntry --><font face="Arial, Helvetica, sans-serif"><a href="index.htm"><font size="2">GATEWAY</font></a><font size="2"> | <a href="blue_theFirm.htm">THE FIRM</a> | <a href="blue_prac_practice_areas.htm">THE PRACTICE</a> | <a href="blue_atty_partners_and_associates.htm">THE ATTORNEYS</a> | <a href="blue_clients.htm">OUR CLIENTS</a> <br> <a href="blue_profiles.htm">FIRM BROCHURE</a> | <a href="blue_careers.htm">CAREERS</a> | <a href="blue_contactus.htm">CONTACT US</a></font></font> <!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --> </div> </td> <td align="left" valign="top" width="10%">&nbsp;</td> </tr> <tr> <td width="5%">&nbsp;</td> <td align="left" valign="bottom" width="85%">&nbsp;</td> <td align="left" valign="top" width="10%">&nbsp;</td> </tr> <tr> <td width="5%">&nbsp;</td> <td align="left" valign="bottom" width="85%"><!-- InstanceBeginRepeat name="footer" --><!-- InstanceBeginRepeatEntry --><font face="Verdana, Arial, Helvetica, sans-serif" size="1">© 2003 Kobayashi Sugita &amp; Goda, Attorneys at Law<br> <font color="#000000"> <a href="javascript:window.open('privacy_policy.htm','image','width=550,height=439,toolbar=no,statusbar=no,scrollbars=yes').focus()">Privacy Policy</a>&nbsp;&nbsp;·&nbsp;&nbsp; <a href="javascript:window.open('terms_disclaimer.htm','image','width=550,height=439,toolbar=no,statusbar=no,scrollbars=yes').focus()">Disclaimer/Terms of Use</a></font></font> <!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --></td> <td align="left" valign="top" width="10%">&nbsp;</td> </tr> </tbody></table></td> </tr> <tr> <td align="center" background="imgs/ksg_logo_header2c_bg.gif">&nbsp;</td> <td background="imgs/ksg_logo_header2c_bg1.gif" valign="top">&nbsp;</td> </tr> </tbody></table> </td> </tr> </tbody></table><!-- InstanceBeginRepeat name="nav_menu_script" --><!-- InstanceBeginRepeatEntry --> <map name="m_KSGLAW"><area shape="RECT" coords="217,3,329,18" href="http://www.ksglaw.com/blue_atty_partners_and_associates.htm" title="The Attorneys" alt="The Attorneys" onmouseout="MM_startTimeout();" onmouseover="MM_showMenu(window.mm_menu_1025143445_0,222,19,null,'KSGLAW');"><area shape="RECT" coords="95,3,197,18" href="http://www.ksglaw.com/blue_prac_practice_areas.htm" title="The Practice" alt="The Practice" onmouseout="MM_startTimeout();" onmouseover="MM_showMenu(window.mm_menu_1025142835_1,100,19,null,'KSGLAW');"><area shape="RECT" coords="348,2,447,18" href="http://www.ksglaw.com/blue_clients.htm" title="Our Clients" alt="Our Clients"><area shape="RECT" coords="298,21,395,37" href="http://www.ksglaw.com/blue_contactus.htm" title="Contact Us" alt="Contact Us"><area shape="RECT" coords="198,22,279,36" href="http://www.ksglaw.com/blue_careers.htm" title="Careers" alt="Careers" onmouseout="MM_startTimeout();" onmouseover="MM_showMenu(window.mm_menu_1025142433_2,203,37,null,'KSGLAW');"><area shape="RECT" coords="61,21,175,37" href="http://www.ksglaw.com/blue_profiles.htm" title="Firm Brochure" alt="Firm Brochure"><area shape="RECT" coords="2,3,76,18" href="http://www.ksglaw.com/blue_theFirm.htm" title="The Firm" alt="The Firm"></map><!-- InstanceEndRepeatEntry --><!-- InstanceEndRepeat --> <!-- InstanceEnd --></body></html>