Publications: Author: "Life Insurance," Encyclopedia of Financial and Estate Planning, Hawaii Institute for Continuing Legal Education, 1990, 1999 and 2007. Co-Author: "Hawaii Probate and Estate Planning: Beyond the Basics, 1985," National Business Institute, Inc., 1985; "Hawaii Wills & Trust Sourcebook," PacLaw Press, Inc., 1986. Instructor, Educational Trusts and Estate Planning, Hawaii Society of Certified Public Accountants, 1982-1984. Lecturer, Estate Planning for MBAs, Chaminade University of Honolulu, 1987-1988. Estate Tax Attorney, Internal Revenue Service, 1971-1977. Member, University of Hawaii Deferred Gifts Advisory Committee, 1988-1989. Member, Tax Section, Chair, Probate, Estate and Gift Tax Committee, 1987 and Secretary, 1988, Hawaii State Bar Association. Member, Taxation Section, American Bar Association.