When a shoulder injury ended my days of playing baseball, I became an umpire. That's when I found
out how little I really knew about the game I had loved since childhood.
Some people say that I must be crazy to let people throw baseballs in
my direction at close to a hundred miles an hour ... then be expected
to judge each one for its proper placement over a 17-inch wide, pentagon-shaped piece
of rubber.
I believe that my keen sense of fair play and ability to think on my feet have
contributed to my success and have
allowed me to participate in high-level events where I have
come to know a number of
well known people
in Hawaii, including the governor.
Umpiring baseball provides me the challenge of being a decision maker
who is openly held accountable by teams of opponents
in the hard-to-be-popular position of enforcing the rules of baseball. I have
umpired at every level from youth baseball to High School ball to
NCAA Division One play. I have officiated the Men's Senior World Series in
Phoenix nine times and am active as the chief umpire in the
KonaBaseball.com league.
How I Define "True Paradise" in Hawaii: Kohala Ranch
Having served for a number of years as Architectural Control
Chairman of Kohala Ranch,
I am quite familiar with virtually every parcel in
this fabulous subdivision of 3+ to 10+ acre parcels
on the Big Island of Hawaii.
A real estate professional, I am the principal broker of the firm of
Hawaii Hoku Star Realty, LLC.
In my daily market analysis of land and residential properties, I regularly
track Kona Coast and northward, especially
the communities of
Waikoloa Village
and Kohala Ranch
(both located on the Gold Coast in West Hawaii), and I keep on top of the
business / industrial / commercial markets as well. My CPA background is handy for
assessing financial realities, pursuing wealth-development targets,
and discovering bargain commercial & investment opportunities.
I enjoy conducting regular caravan tours of
Kohala Ranch
on most Tuesdays and some Fridays.
Access to Kohala Ranch
is limited, so reservations are suggested at
808-883-3331 or 808-880-9000.
Internal Revenue Code Section 1031 Exchanges
I am licensed as a Certified Public
Accountant in both California (#19485 - inactive) and Hawaii (#3473). Although not engaged
in public practice as a CPA (so, don't ask me to prepare financial statements or
perform audits), I have a strong background
in the field of income tax law, especially as it relates to real
estate.
Before I get into discussions of the tax minimization strategies, I need to advise
all readers that they should rely on their own legal and/or accounting professional
for advice that is specific to their situation and that information from this web side is
offered freely with the understanding that it is to be
used at the reader/taxpayer's own risk.
Here is a
discussion of Section 1031 exchanges,
prepared by Exchange Facilitators, Inc. (my choice of "qualified intermediaries"). For my
real estate clients, I oversee their exchanges at no cost to them.
