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RANDALL HARAKAL is an attorney with the Law Offices of Gary Y. Shigemura in Honolulu, Hawaii, where his practice concentrates in litigation, corporations (profit and nonprofit), labor and employment relations, and tax law. He is currently a director and the 1st senior vice president/treasurer/general counsel for Unity House, Inc., a large Hawaii nonprofit 501(c)(4) tax-exempt organization, and serves as a director and officer on various other nonprofit organizations in Hawaii. Mr. Harakal has written course outlines and articles, has been a frequent speaker at various legal and business seminars, and served as a co-editor of the 2001 Hawaii Non-Profit Law handbook. He is a member of the Hawaii State Bar Association; the Hawaii District Court and various other district courts in the United States; the 9th Circuit Court of Appeals; and the U.S. Tax Court. Mr. Harakal also has served as the past president of the Federal Bar Association, Hawaii Chapter. He is also an associate professor at the Hawaii Pacific University, teaching business law for managers in the M.B.A. program. Mr. Harakal earned his B.A. degree from Villanova University and his J.D. degree from Widener University, Delaware Law School. KENNETH A. MARTYN is an attorney in Honolulu, Hawaii where he has been practicing in the areas of U.S. and international estate tax for more than 20 years. Mr. Martyn has worked as a sole proprietor in Hawaii since 1985 with a practice that emphasizes estate planning and real estate, including Section 1031 like-kind exchanges. In recent years he has also practiced in the area of real estate title insurance defense for Chicago Title Insurance, as well as securities arbitrations, in addition to extensive estate planning and estate tax work. Mr. Martyn served as an extern clerk to Justice Stanley Mosk of the California Supreme Court, and later worked as a domestic and international tax attorney for Fenwick & West, a large Silicon Valley law firm. He is licensed in both California and Hawaii. Mr. Martyn received his B.A. degree, with high honors, from the University of California at Santa Barbara and his J.D. degree from UCLA School of Law where he was ranked 7th out of 335 graduates. THOMAS A. RULON is an attorney at Rulon & Matsumoto LLC, where he has practiced estate planning and trust law in Hawaii for more than 30 years. He is a licensed attorney in private practice with offices in Kaimuki, Honolulu, Kailua and Aiea and limits his practice to estate planning, probate and trust law. Mr. Rulon is an author and a frequent lecturer on estate planning. He earned his B.A. degree from Northwestern University and his J.D. degree from Northwestern University School of Law. Mr. Rulon has served as president of both the Tax Section and Probate and Estate Planning Section of the Hawaii State Bar Association. He is a member of the Hawaii Estate Planning Council, a fellow of the American College of Trust and Estate counsel (ACTEC) and a member of the National Academy of Elder Law (NAELA).
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