Ronald I. Heller

is a director with the firm, where he practices in the areas of business/commercial litigation, taxation, tax litigation, and business law.

He received both J.D. and M.B.A. degrees from the University of Michigan, and is also a licensed Certified Public Accountant. He has served on the Board of Directors of the Hawaii Society of Certified Public Accountants since 1988 and was its President in 1994-95. He has litigated tax cases at all levels: county, state and federal. Mr. Heller is a Fellow of the American College of Tax Counsel, and was the 1997-98 Chair of the Tax Section of the Hawaii State Bar Association. He has also handled a variety of business disputes,including the defense of CPA malpractice claims, in arbitration and litigation. He is listed in The Best Lawyers In America under both Business Litigation and Tax Law.

For a number of years Mr. Heller has worked to improve the business climate in Hawaii, and he received the "Outstanding Small Business Volunteer of 1998" award from the National Federation of Independent Business, Hawaii Chapter. In 2004, he received NFIB's "Small Business Champion" award for the State of Hawaii and for the Southwest Region of the United States. In 2005, he was appointed by Governor Linda Lingle to the Tax Review Commission of the State of Hawaii, and was subsequently elected Vice Chairman of the Commission. Mr. Heller is the author and instructor of "Hawaii Taxes - A Basic Course" offered annually by the Hawaii Society of Certified Public Accountants. He has served as an Adjunct Professor at the University of Hawaii School of Law, and has taught a number of continuing professional education courses for attorneys and CPAs.