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a small business tax planner with expertise in assisting in complex situations.


Richard Frunzi has his own consulting practice that specializes in tax and business consulting including advising on estate, financial and wealth planning, business tax planning, business sales and purchases, charitable and real estate tax planning.

Originally trained as both a tax attorney and a CPA, Richard now limits his practice to advising clients, here in Hawaii, in Canada and in the Far East on structuring transactions relating to real estate acquisitions, dispositions and development, international and U.S. estate planning as well as the formation of business entities for real estate and business purposes.

Richard has lectured before the American and Hawaii Society of CPAs, the Hawaii Institute of Continuing Legal Education, the National Business Institute and the California State Bar Association. He was an adjunct professor at the Graduate School of Business at Chaminade University in Honolulu before moving to Maui. He has written numerous articles on real estate tax and estate planning issues over the years and has written books and articles that have been published by various publishers over the years regarding small business planning and the tax and business issues that such owners have faced.