THE UNITED STATES DEPARTMENT OF JUSTICE
OFFICE OF THE U.S. TRUSTEE
David C. Farmer, Successor Trustee
Bobby N. Harmon
(Formerly Mary Lou Woo vs. Harmon and James Nicholson vs. Harmon)
United States District Court, District of Hawaii
Judges: David A. Ezra; Kevin S. Chang
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Former executive for Kamehameha Schools/Bishop Estate; currently does work for Kamehameha Schools’ for-profit subsidiary; Trustee in the Sukamto Sia bankruptcy case; former executive for Grove Farm; husband of Susan Tius, of the law firm Rush Moore Craven Sutton Morry & Beh and attorney for Kamehameha Schools in Defendant’s RICO lawsuit.
Address to be determined.
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GOOGLING FOR GUIDO GIACOMETTI
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GOOGLING FOR THE INDONESIAN CONNECTION
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NEW DISCOVERY (03/30/09): Undisclosed conflicts of interest between Attorney General Alberto Gonzales, the United States Department of Justice, Office of the U.S. Trustee, Curtis Ching, Carol Muranaka, Guido Giacometti, Susan Tius, Sukamto Sia, Bank of Honolulu, Diane Plotts, Bob Awana, Linda Lingle, Citigroup, Robert Rubin, Bill Clinton, John Waihee, Ben Cayetano, Goldman Sachs, Colbert Matsumoto, Henry Peters, Matsuo Takabuki, Richard Wong, Jeff Stone, Oswald Stender, Gerard Jervis, Lokelani Lindsey, Nathan Aipa, Colleen Wong, Louanne Kam, John Candon, Clifford Laughton, Timothy Johns, Bishop Museum, Nainoa Thompson, Mark Polivka, Judge Eden Elizabeth Hifo (fka Bambi Weil), Judge Lloyd King, Judge Robert Faris, Judge David A. Ezra, Judge Barry Kurren, Mary Lou Woo, James B. Nicholson, David C. Farmer, Steven Guttman, etc.:
August 24, 2000
for $4 mil
Ownership of the properties
could change during
another round of bids
By Peter Wagner, Star-Bulletin
A Nevada investor has outbid Citibank on 32 residential and two commercial units at Executive Centre, the downtown high rise that once belonged to Indonesian investor Sukamto Sia.
But with court confirmation and another round of bids possibly ahead, ownership of the property is yet to be determined.
Clifford Laughton, president of the Reno-based Nevada Holdings Ltd. and chief executive at Honolulu-based satellite company Columbia Communications Corp., yesterday made the winning bid of $4,000,100.
Laughton's bid topped a $4 million offer by Citibank N.A., the only other bidder at a foreclosure auction at the state courthouse yesterday.
The leasehold properties include 31 residential units, a penthouse, two commercial spaces occupied by Sprint Hawaii and Fujikami Florist and 65 parking stalls.
The heavily mortgaged 41-story building, at 1088 Bishop Street also includes a 120-room Aston hotel, retail outlets including Long's Drugs and Ross Dress For Less and nearly 300 residential units.
The entire property was appraised last year at $39.5 million.
Citibank, the major creditor in a foreclosure action against one of Sia's company's, MKS Executive Partners, took possession last month of most of the 41-story building in a complex bankruptcy deal in which Sia's estate will receive about $500,000.
Citibank affiliate EXCT L.P. took ownership of about 400 units on July 28.
Sia, currently in Chapter 7 bankruptcy liquidation, originally filed for Chapter 11 bankruptcy reorganization in November 1998.
While Citibank yesterday allowed itself to be outbid by $100, the sale is far from over. Under rules of the foreclosure, new bids may be entertained at confirmation but must be at least 5 percent above the auction price.
Foreclosure commissioner John Candon said at least three parties who were silent during yesterday's auction have asked when the confirmation hearing would be. No date has been set.
Laughton yesterday said he would likely honor existing leases at Executive Centre if he remains the high bidder. He said the units are a good investment because of depressed property values and a strong rental market in the downtown area.
While Executive Centre was once a key holding of Sia in Honolulu, the bankruptcy trustee was unable to liquidate the property for creditors because Sia held no equity in it.
His ownership in the building was through MKS Executive Partners, one of his numerous companies.
The 40-year-old businessman owes nearly $300 million to casinos, banks and creditors around the world.
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NEW DISCOVERIES (02-08-09):
February 14, 2005
Receiver fires RightStar execs
Pacific Business News (Honolulu)
The court-appointed receiver of an embattled Hawaii cemetery business said Monday he has fired a handful of the company's top executives since his appointment two months ago.
Guido Giacometti said that among key officers let go from RightStar Hawaii Management Inc. are principals John Dooley and Kathy Hoover, who were named in the recent foreclosure suit that led to Giacometti's appointment.
Giacometti, a Big Island resident, said he also fired RightStar CEO Bruce Dooley, who is John Dooley's brother, and the company's chief information officer, Zachery Hoover, Kathy Hoover's son.
"It was a top-heavy management structure," Giacometti said. "Over a year's time, we should see six figures in savings from the changes we've made."
Circuit Court Judge Sabrina McKenna appointed Giacometti to run the cemetery business after it was sued by Vestin Mortgage Inc. on Nov. 16, 2004, for defaulting on an estimated $34 million loan.
Cemeteries under RightStar management include Valley of the Temples in Kaneohe, Kona Memorial and Homelani Memorial on the Big Island and Maui Memorial.
See also: www.kycbs.net/CV05-00030-Witness-Waihee-John.htm
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May 6, 2005
John Candon steps in to investigate RightStar finances
Pacific Business News (Honolulu) - by Harold Nedd
Accountant John Candon is ready to help state investigators determine whether an estimated $20 million was misused by an embattled cemetery business and four trustees, including former Gov. John D. Waihee III.
The 53-year-old president of Candon Consulting Group is the court-appointed master in the Office of the Attorney General's lawsuit against RightStar Hawaii Management Inc. and has been asked to pore over the company's books.
His task will be to uncover the great mystery behind the $20 million that is supposed to be in a trust for nearly 20,000 people who pre-paid for funeral services at Hawaii cemeteries.
Follow the money
What is supposed to emerge from his forensic accounting work is a portrait of where that money went and who -- if anybody -- is to blame for the lapse at RightStar.
Jim Wagner, the lawyer representing RightStar, contends that there has been no wrongdoing. Rather, he says, the company inherited serious financial problems when it bought the business out of Chapter 11 bankruptcy in Delaware in 2001.
It's Candon's job to penetrate that structure to detect whether there was wrongdoing at RightStar, which fired Waihee, a Democrat who served as governor from 1986 to 1994, and three other trustees.
"We will follow the money and do our best to find out what's going on," Candon told PBN. "People want to get the trust accounts straightened out. They want to get to the bottom of this and we're delighted that they feel we'll do a good job."
Candon's appointment comes following the court's appointment of a receiver, Guido Giacometi, to run the day-to-day operation of the cemetery business that has been sued by a Nevada mortgage company for defaulting on an estimated $34 million loan.
Giacometi's job is to help keep RightStar in business, paying bills and serving clients. In contrast, Candon's role is to dig into the company's finances.
The law requires RightStar and other businesses licensed for pre-need funeral services to put 70 percent of the money into a trust fund to be held until it's used for funeral expenses.
The law also requires RightStar to give an accounting for those funds every year. RightStar didn't do that in 2002 or 2003.
The state said it already knows from independent audit firm KMH LLP that $20 million was withdrawn from RightStar's pre-need trusts. In its lawsuit, the state said $38 million is still in RightStar's trust funds. But there should be $58 million.
If anybody can figure out what happened to that money, it's Candon, said James Duca, a bankruptcy lawyer in Honolulu.
Candon's résumé is full of the kind of "forensic accounting" work that involves finding out all the facts that need to be learned, Duca said.
"One of his specialties is reassembling records and figuring out where the money went," Duca said.
Other lawyers point out that it's difficult to "snow" him with too much information and expect that he'll find the "needle in the haystack." Colleagues insist that following $20 million around isn't too tricky for Candon, who they say is known to go wherever the money takes him.
Previous court-appointed cases include the bankrupt House of Adler, a large retail jewelry chain. Candon had to liquidate its roughly $10 million in assets to repay creditors.
Also, Candon was brought in by the courts when Jackson Builders Corp., a large drywall contracting firm, went under and needed someone to collect on debt and pay bills.
Plus, he is a court-appointed trustee for Trans Hawaiian, the motor coach company currently in a complex dispute with Roberts Hawaii involving roughly $10 million. On top of all that, Candon is the special master in a $3 million dispute between Loveland Academy and the state Department of Education.
Within the past couple of weeks, lawyers for the state and RightStar gave the court their consent for Candon to be appointed master. His appointment will become official once it has been sanctioned by the court.
firstname.lastname@example.org I 955-8039
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NEW DISCOVERY (02-07-09): More undisclosed conflicts of interest between Judge Barry Kurren, Faye Kurren, Tesoro Hawaii, Dan Inouye, Daniel Akaka, Ralph Parsons Company, Bechtel Corporation, Kamehameha Schools, Keahou Kona Resort Company, Guy Lam, Guido Giacometti, Judge Robert Faris, Peter Savio, Charles Schwab, Robert Herkes, Mary Lou Woo, Lyn Anzai, etc.:
January 28, 2005
Kona project seeks OK by tying to UH
Pacific Business News (Honolulu) - by Nina Wu
At a time of increased sensitivity to development near Kona, plans for a new golf course community are moving ahead, with approval hinging on a decision by the state Land Use Commission.
Hiluhilu Development LLC, a partnership between Kona contractor Guy Lam and financier Charles Schwab, is proposing to build Palamanui, a mixed-use golf course community on 725 acres north of Kailua-Kona on the Big Island.
Hiluhilu seeks the Land Use Commission's approval to reclassify the lands from agricultural and conservation to urban.
The commission held the first round of public hearings on the project in December and has scheduled a second round next month. A decision is expected in March.
As other Kona projects have recently run into significant community opposition and legal challenges, most notably the Hokulia development, the Palamanui group is counting on its partnership with the University of Hawaii to smooth over any objections.
Palamanui, which Lam estimated will cost about $200 million to build, will provide much of the infrastructure needed for the university to expand its presence in Kona.
As part of Palamanui, Lum will build University Village Center, which will include University Village Inn, a 120-room hotel, as well as a 10-acre medical campus, 50-acre research and development park and 28 acres for commercial use.
Palamanui will offer 845 residential units, including a mix of ocean view estates, golf view lots, patio homes and two- and three-bedroom condos, along with apartments, international student housing and senior housing.
Planned average prices for the homes range from $240,000 to $1.5 million.
The 18-hole golf course will be open to the public, according to Lam, a graduate of the Punahou School who has worked with Schwab on a number of other Big Island projects, including the exclusive Nanea Golf Club.
Lam's company, Keauhou Kona Construction Corp., has built roads, sewage treatment plants and an aquatic center and redeveloped Parker Ranch Center.
In 2000, Hiluhilu purchased the land to develop Makalei Estates, offering 80 three-acre luxury home sites, northeast of the proposed development.
The purchase of those lands included the site now being proposed for Palamanui.
Not another Hokulia
Developers of Palamanui have faith that their expertise and collaboration with the university, as well as their long-range approach, will help overcome potential hurdles.
"We are building a master-planned community where we will have a village commercial core with mixed-use, single-family, multifamily and affordable housing all mixed in one community," Lam said.
The developers began discussing the project with university officials two years ago, according to Guido Giacometti, a consultant for the project.
Giacometti said Palamanui is far different from Hokulia, the luxury estate project that was stopped by a state judge who ruled the developer should have sought reclassification of the land before starting construction.
"The question for Hokulia is, would it be reclassified," Giacometti said. "We're going down a different path. We started our petition for reclassification a couple years ago."
Public resistance, however, played a role in halting a proposed hotel and commercial project along the crowded Queen Kaahumanu Highway in North Kona in September. Residents say the roads are too crowded to handle more traffic.
Perhaps one of Hiluhilu Development's strongest bargaining chips is its agreement with the University of Hawaii to help build infrastructure necessary for its new West Hawaii campus, including roads, water hookup, wastewater treatment system and utilities.
In a memorandum of agreement, Hiluhilu will build classrooms, offices and shared roadway access to University Village from Queen Kaahumanu Highway. Tentative plans also include an agreement to lease about 15,000 square feet to the university for temporary use until its campus is built.
The university acquired the 500-acre site adjacent to Hiluhilu's proposed development in 1991, but never built a campus.
"The principal and basic commitment we made in proposing this project is to assist the university with its infrastructure needs," Giacometti said. "We want to promote the university's presence. It will helps us with sales and real estate."
Jan Yokota, director of capital improvements for the University of Hawaii, said she supports Hiluhilu's project.
Classes for the University of Hawaii Center at West Hawaii, an affiliate of Hawaii Community College, are currently being held at the Kealakekua Shopping Center in South Kona.
"We'd like a more suitable space and a more central location," Yokota said. "With the traffic the way it is, it takes awhile for people to get down there."
Bruce Coppa, a business consultant and former land use commissioner, said the developers are smart to join with the university.
The development will likely create jobs and help address the infrastructure needs around the site. But he said the commission also will need to consider cultural issues because the site is within the ahupuaa of Kau, bordering Hawaiian homestead lands.
"Every development has got to address culture, infrastructure and resource," he said.
Palamanui was the name by which the area was known long ago and may have referred to the use for sacred purposes of the native lama tree, which grows on the land, according to the environmental impact statement. Kupuna said the land was known for its medicinal plants and trees.
Reach Nina Wu at 955-8038 or email@example.com.
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NEW DISCOVERY (06/25/08):
LAND USE COMMISSION
MINUTES OF MEETING
December 9, 2004
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COMMISSIONERS PRESENT: P. Roy Catalani
COMMISSIONERS ABSENT: Kyong-SU Im
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DOCKET NO. A03-744 HILUHILU DEVELOPMENT, LLC
Chair Catalani stated that this was a hearing on Docket No. A03-744 Hiluhilu Development, LLC in order to reclassify approximately 725.2 acres of land currently in the Conservation and Agricultural District in to the Urban District for residential, golf course, and mixed uses at Kau, North Kona, Hawaii....
Chair Catalani also noted that for the record, that he is a law partner with Rush Moore Craven Sutton Morry & Beh and that the owner’s representative, Guido Giacometti, is the spouse of a partner in the firm. Chair Catalani added that he personally has no financial interest in this matter and will continue to participate in the proceedings.
Alan Okamoto, Esq., represented Petitioner
Jerel Yamamoto, Esq., represented Petitioner
Guy Lam, Principal of Hiluhilu
Guido Giacometti, the Owner’s Representative
Norman Hayashi, County of Hawaii Planning Department
Bobbie Leithead-Todd, Esq., represented County of Hawaii Planning Dept.
John Chang, Esq., represented State Office of Planning
Abe Mitsuda, State Office of Planning....
- - - - -
Mr. Oda stated that he is the CEO of Group 70 International. Mr. Oda discussed the overview of the project elements, residential components, conference center, and the commercial town center.
Mr. Okamoto stated that Mr. Oda’s resume was submitted as exhibit 32. Mr. Oda was qualified as an expert in land planning. There were no objections by the parties....
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NEW DISCOVERY (03-19-08):
March 19, 2008
RightStar auction fails to draw
a qualified bid
By Jim Dooley, Honolulu Advertiser
A sales auction of the debt-ridden RightStar group of cemetery and funeral home companies did not produce a single qualified bid, but the companies' financial health is improving and they will be re-auctioned, a state judge was told yesterday.
All 50,000 customers holding funeral and/or burial service contracts with the companies will have their contracts honored, various attorneys involved in the RightStar foreclosure case told Circuit Judge Sabrina McKenna in a briefing on the status of the case.
RightStar, a start-up company incorporated in Nevada, purchased Valley of the Temples Memorial Park on O'ahu, Homelani and Kona Memorial Parks on the Big Island and Maui Memorial Park in 2001.
The previous owner was in bankruptcy proceedings in Delaware.
RightStar also purchased numerous Hawai'i pre-need funeral plan providers, including 50th State Funeral Plan.
Las Vegas-based Vestin Mortgage, RightStar's principal lender, filed a mortgage foreclosure suit here in 2004, alleging it was owed more than $36 million. McKenna appointed Guido Giacometti as receiver to run the companies while the foreclosure suit is pending.
Giacometti's attorney, Diane Hastert, yesterday balked at briefing McKenna in open court about the results of the RightStar auction and asked to submit the information to the judge under seal.
McKenna, however, ordered some information to be placed on the record, saying, "I do consider this a public matter and the public needs to be informed about what's going on."
Hastert then told the judge that two "non-conforming bids" from qualified buyers were received by the Feb. 29 auction deadline.
It's believed that the bids were less than the $25 million minimum price set last year by the state attorney general's office and Vestin.
Deputy Attorney General C. Bryan Fitzgerald told McKenna that a third bid was also received but it was "unacceptable."
He indicated that the third bidder offered more money but could not have received a state license to operate a funeral home or cemetery.
"The amount was correct but the bidder was not license-able," Fitzgerald said.
A new sales auction may be scheduled or sales conditions may be amended, McKenna was told.
Fitzgerald said that Giacometti has "dramatically improved" the financial condition of RightStar.
"I'm not discouraged," McKenna told various attorneys involved in the long-running case.
She said she was pleased to hear that an "interim business management team" is being brought in to "improve the market value" of the companies.
The state is pursuing other litigation against the former owners of RightStar, alleging that they fraudulently removed some $20 million the company held in trust for the benefit of RightStar customers.
That suit alleges that four trustees responsible for protecting the funds, including former Gov. John Waihee, should have stopped the improper removal of funds.
The former RightStar owners and former trustees have denied wrongdoing.
Former RightStar executive John Dooley was indicted on a theft charge in December 2006, but authorities have been unable to locate him.
Reach Jim Dooley at firstname.lastname@example.org.
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September 19, 2004
New mood kills Kona project
By Kevin Dayton, Advertiser Big Island Bureau
KAILUA, Kona, Hawai'i — Developers have been pushing for new projects along the crowded Queen Ka'ahumanu Highway north of Kailua, and last week the community pushed back.
A crowd of more than 180 people pressured the Big Island County Council to kill a major proposed commercial and hotel development there. They heckled supporters of the development, and finally convinced most of the council to vote to bury the project proposed by Clifto's Kona Coast LLC.
That angry crowd and the council vote may signal a sea change in the development atmosphere north of Kona at a time when the real estate market is sizzling and more projects are planned for the area.
John Ray, president of the Hawai'i Leeward Planning Conference, said major landowners watched with "a lot of apprehension" as the Clifto's project was vetoed by Big Island Mayor Harry Kim, and council members last week refused to override Kim's veto.
County Planning Director Chris Yuen said developers should be concerned. He said the handling of the project was a turning point for the county, with Kim refusing to approve Clifto's because it relied on still-tentative state plans to widen the highway.
The highway has been at capacity since 1998, and it isn't clear when the state will begin widening it near the airport. A widening project for Queen Ka'ahumanu closer to Kailua is scheduled to begin next year.
From now on, developers with plans that would increase the traffic on Queen Ka'ahumanu "are either going to have to wait, or build something that is going to help alleviate the situation," Yuen said.
Cliff M. Morris, the managing member of Clifto's, promised to put up $750,000 to pay for planning and other work on the Queen Ka'ahumanu Highway widening project to try to speed the project along to offer some relief from traffic jams.
He pledged to turn over a half-mile-long strip of choice beachfront property to the county for a new park, and promised to provide 78 affordable housing units as part of the project, which is twice the amount of affordable housing normally required.
That wasn't good enough for residents furious about the daily traffic jams on the highway. They worried the Clifto's development would dump even more cars on the commuter thoroughfare, and wanted nothing to do with the project.
"Just stop any more rezoning, stop any more construction, and let's just catch up with what we've got," Kailua View Estates resident Dan Olson told the council last week.
The council finally voted 5-4 against overriding Kim's veto of the project. Clifto's was seeking permission to put 390 apartments and condominiums, about 392,000 square feet of retail and commercial space and a 250-room airport hotel on 83 acres north of Kailua.
Morris estimated the total construction cost for the project would have been $160 million to $180 million.
Killing Clifto's hardly solves the traffic problem. Yuen estimated that landowners along the corridor from Kailua to the airport already have the zoning they need to build up to 1,500 new housing units, which would further clog the highway even if the council refused to grant any new rezoning requests.
More projects are on the way. One of the largest is Hiluhilu Development LLC, which is owned by Charles Schwab and local contractor Guy Lam, and is seeking permission to develop 725 acres mauka of the airport.
That project, now known as Palamanui, would include space for a long-sought new Kona campus for the University of Hawai'i, a golf course, 825 homes and about 120 hotel units, said Guido Giacometti, the owners' representative.
Closer to Kailua, the state is considering proposals to redevelop 350 acres in the Honokohau Harbor area, and the Queen Lili'uokalani Trust is also making plans to develop lands the trust owns in the area.
Giacometti said the Palamanui developers are well aware of the public concerns about traffic from Kailua to the airport, and said the existing zoning for the Palamanui property requires the developer to build a mauka-to-makai road from Mamalahoa Highway to Queen Ka'ahumanu Highway.
That new road should help, and Giacometti said the developer hopes the Palamanui project will be better received than Clifto's was.
Ray, who was a county council member in the 1990s, said studies done years ago warned that Kona was headed for major traffic and other problems, "but really, nothing happened" to head off the problems. Ray's organization now represents major Big Island landowners.
Ray doesn't blame the local government entirely because the county was in an economic slump at the time. That meant there was little county money available to cope with the looming infrastructure problems, and there was political pressure on the council to push new development to get the economy moving again.
"Instead of concentrating on catching up, we were concentrating on giving entitlements but falling further and further behind" on road and other public facilities improvements need to serve the new development, Ray said.
Now there is not nearly enough state, county or federal money available to solve the problem, Ray said. He contends the only way to catch up is to approve new developments, tapping the developers for money and other help, and combine those contributions with state and county resources to speed up the necessary highway and other improvements.
Without the new projects, Ray believes the county will never catch up.
The Kona crowd openly mocked Ray when he made those same points to the council, and observers such as Sierra Club spokesman David Frankel are skeptical.
"The development community always says if you allow more development to proceed, our problems will be solved," Frankel said. "But history shows that the more development we allow, the more infrastructure problems we face."
Frankel and Yuen both say the long-term solution is to require developers to build more affordable housing close to jobs so that working people don't need to commute long distances.
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Guido Giacometti is expected to testify as to his relationships to Susan Tius; Sukamto Sia; Renton Nip; John Waihee; George Ariyoshi; Gil Tam; Robert Kihune; Micah Kane, Department of Hawaiian Homelands; Henry Peters; Richard Wong; Constance Lau; Diane Plotts; Louis Kau; Greg Chun; Jeffrey Stone, Ko Olina Partners; Judge Kevin Chang; Judge David Ezra; Judge Robert Faris; Kamehameha Investment Corp; Keahou Kona Resort Company; Guy Lam; Rockne Freitas; Charles Schwab; Hiluhilu Partners; Kazu Hayashida; Mark Souder; Peter Simmons; The Nature Conservancy; Faye Kurren; Peter T. Young, Robert K. Masuda, Dept. of Land & Natural Resources; Glenn Yasue, Hawaii State Parks Division; Bert Kobayashi, Jr.; Mark McConaghy, PricewaterhouseCoopers; Nathan Aipa; Colleen Wong; Louanne Kam; William Rosehill; Robert Katz; Matt Tsukazaki; Gensiro Kawamoto; Carol Asai-Sato; Paul Alston, Alston Hunt Floyd & Ing; CB Richard Ellis; Michael McKenzie, McKenzie Methane; Elizabeth K. Lindsey Buyers, Rocco Sansone, Marsh & McLennan Companies; Allan A. Smith; Steve Case; Grove Farm; Maui Planning Commission; Hawaii Land Use Commission; Colbert Matsumoto; Robert Herkes; Curtis Ching; Mary Lou Woo; J.C. Shannon, Steven Guttman; Judge Lloyd King; Michelle Tucker, Sterling & Tucker; James B. Nicholson; Carol Matsumoto; David C. Farmer; Aloha Airlines; Hung Wo Ching; Dan Case; Jeffrey Case; Suzanne Case; James Cribley; and others to be determined upon discovery.
Mr. Giacometti will be asked to testify about his investments in McKenzie Methane, preferential treatment of certain Bishop Estate lessees and independent contractors, improper or illegal activities such as political lobbying by KSBE trustees and employees, kick-backs, tax fraud, etc.
News Articles and Related Links
IRS Intermediate Sanctions
Harmon’s Letter to P&C Insurance Co.’s Auditors Coopers & Lybrand
Interrogatories of Harmon by Bishop Estate/P&C Insurance Co.
The RICO Lawsuit
Equity 2048 -The Richards Report
XL Reinsurance Policy No. XLRKS-01796
Equity 2048 - Related Correspondence and Documents
IRS Closing Agreement for Kamehameha Schools
The Na Kumu Book Advisory Group
Broken Trust - The Book