Guam

Bank of Hawaii Bldg.
Suite 401
P.O. Box BF
134 West Soledad Ave.
Hagåtña, Guam 96910-5027
671.472.6813
FAX 671.477.4375
Contact: Sinforoso M. Tolentino, Administrative Partner

The Guam office was established in 1978, and expanded a few years later through a merger with a firm which had been practicing in Guam since the 1950's. Attorneys in this office provide legal services in areas including real estate investment, business transactions, labor and employment, international, and commercial. Guam has a very active Foreign Sales Corporation program which enables U.S. exporters to significantly reduce U.S. federal income tax on their export sales profits. In this office, we establish and manage Foreign Sales Corporations, and provide full Foreign Sales Corporation services to several hundred U.S. exporters. The economies in the Western Pacific are largely based on the islands' attraction to tourists from Asia. Our Western Pacific offices represent many offshore investors and businesses from both the United States and Asia, particularly those involved in the hospitality/tourism, retail and telecommunications industries.

The law firm of Carlsmith Ball LLP is a Pacific Region firm with an integrated network of offices throughout Hawaii in Honolulu, Maui, Hilo, Kona, and in Guam, Saipan and Los Angeles. We can provide clients with legal services in each location.

Resident Attorneys:

Calvo, Donald 
Cenzon, Maria 
Crouthamel, Roger
McDonald, Elyze
Sayre, Meredith
Tolentino, Sinforoso