Stephen Yim

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Stephen Yim

Law Offices of Stephen B. Yim

2054 S. Beretania Street
Honolulu, HI 96826
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Stephen B. Yim is a sole practitioner concentrating in the areas of estate planning, wills, trusts, supplemental needs planning for families who have children with disabilities, charitable tax planning, estate and gift tax planning and estate administration.

A graduate of Punahou School, Stephen received his undergraduate degree in business administration from the University of Puget Sound, his law degree (JD) from Santa Clara University and his masters of law degree in Taxation (LL.M.) from the University of Denver, Graduate Tax Program.

Prior to entering the private practice of law, Stephen worked as the Senior IRS estate and gift tax attorney in Honolulu. He also served as law clerk to Judge Daniel G. Heely and as Tax Associate with the Public Accounting Firm of Coopers & Lybrand.

Stephen served as an adjunct professor at the University of Hawaii William S. Richardson School of Law where he taught the estate planning course, the University of Hawaii Masters of Business Administration and Masters of Accounting Program and Hawaii Pacific University Masters of Business Administration program where he taught estate planning, and estate and gift taxation.

He provides presentations and articles related to estate planning and estate and gift taxation to various groups such as the Hawaii Bar Association - Estate & Gift Tax Section, Hawaii Society of Certified Public Accountants, Enrolled Agents, Hawaii Society of Public Accountants, The Maui Estate Planning Council and the Oahu Estate Planning Council.

He is a member of the Hawaii State Bar Association, the estate planning probate section of the Hawaii Bar Association, the elder law section of the Hawaii Bar Association, the Academy of Special Needs Planners and the National Academy of Elder Tax Attorneys. He served as Chairman of the Estate Planning & Probate Section of the Hawaii Bar Association and Chairman of the Estate & Gift Tax Committee of the Hawaii Bar Association.

Stephen has served as a board member and part president of the board of directors of Catholic Charities-Elderly Services, and currently serves as a board member of the ARC.

Stephen has been selected by his peers to be included in The Best Lawyers In America for the 2010 edition and he will also appear in the October, 2010 issue of Best Lawyers in Hawaii, published by HONOLULU Magazine.


  • University of Puget Sound, Bachelors in Business Administration
  • Santa Clara University, Juris Doctorate
  • University of Denver, Graduate Tax Program, Masters of Law (LLM)
  • Internal Revenue Service, Senior Estate and Gift Tax Attorney, Honolulu, HI
  • Coopers & Lybrand, LLP, Tax Associate
  • Honorable Daniel G. Heely, Law Clerk, Circuit Court, Hawaii


  • Adjunct Professor, William S. Richardson School of Law, University of Hawaii, Estate Planning Course (1999-2002)
  • Lecturer, UH, Masters of Business Administration And Masters in Accounting Programs. Estate & Gift Tax Course (1994-1999)
  • Presenter, Estate Planning Presentations to the Hawaii State Bar Association, Hawaii Society of CPAs, Maui and Oahu Estate Planning Councils.


  • Member, Hawaii State Bar Association
  • Member, Academy of Special Needs Planners
  • Member, National Academy of Elder Law Attorneys
  • Past Chairman, Hawaii State Bar Association, Probate & Estate Planning Section
  • Past Chairman, Hawaii State Bar Association, Estate & Gift Tax


  • Selected by Best Lawyers in America to be included in the Best Lawyers Consumer Guide 2001
  • Selected by Best Lawyers to be included in the The Best Lawyers in America 2010 edition 


Having published a booklet for his clients to use to write their personal legacy.  Called My Heart Felt Will, Stephen encourages each of his clients to take the time out of their busy lives to sit quietly and contemplatively to write their own personal estate plan based legacy.

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   I understand that by contacting a lawyer or a law firm through the Academy of Special Needs Planners, I will not create an attorney-client relationship and the message will not necessarily be treated as privileged or confidential. I also understand that if I contact a non-attorney member of the Academy, whether a financial planner, trustee or other non-attorney, that such contact does not by itself mean that the professional has been retained and that communications with the member may not be treated as privileged or confidential.