Sources - Randall Roth

Selected Sources and Background Documents

Columnists on Politics at Bishop Estate before the Broken Trust Essay: David Shapiro, Charles Memminger, Bud Smyser, Richard Borreca, John Flanagan

Official Report on Politics at Bishop Estate/Kamehameha Schools (January 24, 2000)

News Article about the Above Report on Politics (April 17, 2000)

Honolulu Star-Bulletin Archived ARTICLES AND COMMENTARY (1997-2005)

Will and Codicils of Bernice Pauahi Bishop
Overview of Broken Trust Controversy (1997-1999)
Honolulu Star-Bulletin News Coverage (1997-2004):
- 1997
- 1998
- 1999
- 2000
- 2001
- 2002
- 2003
- 2004
Broken Trust Essay with Lead Story, Editorial, and Editorial Cartoon (August 9, 1997)
Interim Trustee Removal Petition (December 13, 1999)
Chronology (1997-2000)

Bronster’s Preliminary Report (September 10, 1997)
Wakayama’s Response to Matsumoto Report (September 9, 1998)
Bronster’s Petition to Remove the Trustees (September 10, 1998)
Bronster Speech (March 4, 1999)
Report on Politics Bishop Estate/Kamehameha Schools (January 24, 2000)
Petition for Removal of Trustees (August, 1999)
Reaffirmation Submission (1999)
Resolution of the Interim Trustees (November 2, 2000)
Richards’ Report on Trustees’ Attorneys (May 18, 2000)
Interim Trustees Response to the Richards Report (November 17, 2000)
Attorney General Reply to Interim Trustees’ Response to Richards Report (December 8, 2000)
Certificate of Service listing Attorneys of Record (November 3, 2000)
Experts Say Interim Trustees Need Not Sue the Ousted Trustees’ Lawyers by Rick Daysog (December 8, 2000)
Where Were The Lawyers? by Randall Roth (December 9, 2000)

Matsumoto’s Interim Report (November 17, 1997)
Yim’s Fact-Finder Report (December 4, 1997)
Matsumoto’s Consolidated Report (August 7, 1998)
Matsumoto’s First Supplemental Report (September 29, 1998)
Matsumoto Report on IRS Demands (April 29, 1999)
Richards’ Report on Trustees’ Attorneys (May 18, 2000)
Report on Politics Bishop Estate/Kamehameha Schools (January 24, 2000)
2007 Masters Report, Part I
2007 Masters Report, Part II
Matsumoto and Matsubara Combined Master Report (October 6, 2000)

Request for Fact-Finder (May 14, 1997)
Wong Responds to Broken Trust (August 20, 1997)
Trustees’ Response to Matsumoto’s Consolidated Report (September 9, 1998)
Wong Claims Biased News Coverage (September 11, 1997)
Peters’ Statement (March 2, 1999)
Peters’ Tax Court Petition (August 1, 2000)
Closing Agreement (1999)
Closing Agreement re Comp Report (February 22, 2001)
Closing Agreement re Closing Agreement (August 16, 1999)
Petition for Approval of Interim Trustee Compensation (2000)
Trustee Selection (August 1999)
Roth Request (2017)

Kihune Deposition (12-3-00)
Kihune Exhibits (12-3-99)
Lindsey Exhibits (2 separate files):
- (11-8-99)
- (11-8-99)
Lindsey Deposition (3 volumes):
Wong Deposition (2 volumes):
- (10-20-99)
- (10-21-99)
Wong Exhibits:
- (10-21/22-99)

Chang’s Removal Order (May 7, 1999)
Hirai’s Appointment of Fact-Finder (June 27, 1997)
Hirai’s Findings & Conclusions (August 30, 1999)
Weil’s Findings and Conclusions re Lindsey Removal (June 10, 1999)
Closing Agreement (1999)

IRS Technical Memo to KSBE re Race Based Admission Policy and Tax Exempt Status (February 4, 1999)
Petition for Approval of Interim Trustees Compensation (August 1999)
Miller & Chevalier’s Analysis (August 12, 1999)
Attachments to Miller & Chevalier’s Analysis (August 12, 1999)
Arthur Anderson Letter to Interim Trustees re Estimated Impact of IRS Settlement (August 16, 1999)
KSBE Letter to IRS re Closing Agreement (August 16, 1999)
IRS Closing Agreement and Attachments (August 18, 1999)
IRS to Interim Trustees Letter re Proposed Closing Agreement (August 19, 1999)
IRS Letter to Interim Trustees re Trustee Removal (August 19, 1999)
Trustee Selection (August 1999)
Arthur Anderson Letter to Interim Trustees re Negotiated Proposed Closing Agreement (August 19, 1999)
IRS Reaffirms Tax Exemption (February 23, 2000)
KSBE Closing Agreement Compliance Report (124 pages) (February 22, 2001)
- Kamehameha Schools Legal Documents
- IRS Closing Agreement
- ATTACHMENT I: KSBE and KSBE Organizations
- ATTACHMENT II: Support Income Tax Examination
- ATTACHMENT 3:
  - Order Granting Petition with Respect to Kamehameha Activities Association
  - the Ke Alii Pauahi Scholarship Fund
- ATTACHMENT 4: Recommendations for Trustee Selection Process
- ATTACHMENT 5: Policy Title: Board of Trustees’ Duties
- ATTACHMENT 6: Procedure for Removal or Suspension of Trustees
- ATTACHMENT 7: Organizational Chart
- ATTACHMENT 8: Position Specification – Chief Executive Officer
  - Position Specification – Director, Internal Audit
- ATTACHMENT 9: Procedures/Guidelines (I thru VI)
  - I Definitions Associated with Trustee Conflicts of Interest Policy
  - II Situations Which Could Lead to Trustee Conflicts of Interest
  - III Guidelines to Address Trustee Conflicts of Interest
  - IV Violations of the Conflicts of Interest Policy
  - V Records of Proceedings
  - VI Disclosure of Financial and External Activities
- ATTACHMENT 10: KSBE Spending Policy (8/19/99)
- Spending Policy with Endowment Methodology
- ATTACHMENT 11: Method of Compensation of Trustees
- ATTACHMENT 12: Method of Compensation of Chief Executive Officer
- ATTACHMENT 13: KSBE and KSBE Organizations Procurement Guiding Principles
- TAB 3, APPENDIX 3:
  - KSBE Supplemental Appendix to Form 1023,
  - Reaffirmation Submission FEIN: 99-0073480
    - Table of Contents (p. 2/38)
    - Background (p. 3/38)
    - Mission (p. 5/38)
    - Vision (p. 6/38)
    - Organizational Goals (p. 7/38)
    - Education Programs and Services (p. 8/38)
    - Strategic Planning (p. 12/38)
    - Spending Policy (8 pages) (August 18, 1999)
    - Investment Policy (6 pages) (August 18, 1999)
    - Governance Policy (75 pages) (August 18, 1999)
    - Financial Reporting & Internal Controls (p. 29/38)
    - Order of Precedence (p. 38/38)
  - Exhibit A: Will of Bernice Pauahi Bishop and Codicils
  - IRS Letter to Trustees re Rice vs. Cayetano (April 24, 2000)
  - Exhibit C: Stipulation Concerning Request for Proposals Pursuant to Stipulation No. 13
  - Exhibit D: KSBE Spending Policy (8/18/99)
  - Exhibit E: KSBE Investment Policy (8/18/99)
  - Exhibit F: Stipulations Concerning Master’s Recommendations (109th, 110th, 111th Annual Accounts)
  - Exhibit G: Recommendations for Trustee Selection Process
  - Exhibit H: KSBE Governance Policy (August 18, 1999, updated June 1, 2000)
- TAB 4, APPENDIX 4:
  - Letter from the Internal Revenue Service to Interim Trustees, dated 8/19/99, Department of the Treasury-Internal Revenue Service, Estate of Bernice Pauahi Bishop, also known as, Kamehameha Schools, Closing Agreement on Final Determination Covering Specific Matters (pgs. 1-36)
  - TAB 5, APPENDIX 5:
    - Letter from Arthur Andersen to KSBE re: The estimated financial impact of the potential loss of recognition of Internal Revenue Code Section 501(c)(3) tax-exempt status for KSBE
  - TAB 6, APPENDIX 6:
    - Letter from Arthur Andersen, dated 8/19/99, re the negotiated proposed closing agreement as of August 18, 1999 with representatives of the Internal Revenue Service.
  - TAB 7, APPENDIX 7:
    - Letter from Miller & Chevalier (8/12/99) assessing risks of litigating against IRS
      Appendix A
  - TAB 8, APPENDIX 8:
    - Correspondence from PriceWaterhouseCoopers, dated 8/17/99.
  - TAB 9, APPENDIX 9:
    - Miller & Chevalier short letter (8/12/99)
  - TAB 10, APPENDIX 10:
    - Correspondence from KSBE to the Internal Revenue Service, dated 8/16/99.
  - TAB 11, APPENDIX 11:
    - Correspondence from Department of the Treasury, Internal Revenue Service, dated 8/19/99.
    - Exhibit B: Correspondence from Oswald Stender, dated 7/30/99, regarding resignation.
    - Exhibit C: Correspondence from Gerard Jervis, dated 8/19/99, regarding resignation.
  - KS Closing Agreement Compliance Report
    - KS CA Compliance Report (.pdf)
    - IRS Closing Report to Court (.pdf)
      - exhibit_A.pdf
      - exhibit_B.pdf
      - exhibit_C.pdf
      - exhibit_D.pdf
    - Arthur Andersen Letter (August 19, 1999)
    - Kamehameha Schools’ Report re Closing Agreement (2000)
    - White Paper on Tax Reform (July 15, 2004)

Broken Trust and Lead Story (August 9, 1997)
Response to Waihee (August 19, 1997)
Wong on Broken Trust, and Authors’ Response (August 20, 1997)
Justices on Broken Trust, and Authors’ Response (August 21, 1997)
Joint Statement (August 28, 1997)
Kekumano Talks to Rotary (September 10, 1997)
Critique of Trustees and Aipa (September 24, 1997)
Broken Trust II (November 27, 1997)
Kekumano on Broken Trust II (December 5, 1997)
Trustee Selection (December 30, 1997)
More on Trustee Selection (February 20, 1998)
Trustee Compensation Bill (May 19, 1998)
Heen on Lingle’s KSBE Statements (July 11, 1998)
Roth Endorses Lingle (August 21, 1998)
Trustee Governance (September 5, 1998)
Roth on Cayetano’s Role (September 16, 1998)
Justice Delayed is Justice Denied (December 3, 1998)
Overview of the Controversy as of late 1998
Judiciary’s Failure to Remove Trustees (March 15, 1999)
McCorriston’s Role (March 26, 1999)
Use of Trust Funds to Pay Lawyers (April 24, 1999)
Peters and Reasonable Compensation (August 21, 1999)
Trustee Fees(September 11, 1999)
Renewed Trust (link will appear on left side of this linked page) (October 23, 1999)
Interim Trustees Should Clean House (May 6, 2000)
KSBE Trustees Performed Poorly (July 7, 2000)
Where Were All the Lawyers? (December 9, 2000)
Her Will Be Done (July 28, 2002)
Her Will Be Done – Expanded Version (September, 2002)
Broken Trust Authors’ Advertiser Commentary (1997-1999)

Bob Jones University v. United States (1983)
1999 IRS Statement (February 4, 1999)
Tehranian article on KS admissions policy (2000)
Rice v. Cayetano (February 23, 2000)
Her Will Be Done Essay (July 28, 2002)
Footnoted Version of Her Will Be Done Essay (September 2002)
Trustees’ Statement (July 28, 2002)
News Article about Doe v. Kamehameha Schools August 2, 2005)
Doe v. Kamehameha Schools (August 2, 2005)
9th Circuit En Banc 8-7 Decision 12-5-06
9th Circuit initial 2-1 Decision 8-2-05
Amicus Brief from KAA 5-21-04
Amicus Brief from KAA 11-6-03
Appellees Answering Brief – 9th Circuit 5-17-04
District Court Opinion 12-8-03
District Court Ruling 11-17-03
Doe v. Kamehameha Schools 9th Circuit 8-7 Opinion 12-5-06
KS Answer to Doe Complaint 7-16-03
KS Motion for Summary Judgment 9-29-03
KS Motion in Opposition to Cert Petition 3-16-07
KS Reply re MSJ 11-6-03
Petition for Certiorari 3-2-07
Petition for en banc Rehearing 8-23-05
Reply Brief re Certiorari Petition 3-27-07

Why Justices Should Not Select Trustees (1997/1999)
Common Cause Letter and Attachments (1993)
Trustee Selection (August 1999)
Eternal Vigilance In Action (June 12, 2017)

Article on Trustee-Beneficiary and Attorney-Client Relationships (January 2000)
Where Were Bishop Estate’s Lawyers? (December 9, 2000)
Trustees’ Lawyers Discuss Legal Ethics (April 26-27, 2001)

Press Release (June 3, 1997)
Mission Statement June 24, 1997)
Alumni Assn Presidents Call to Remove Five Trustees (September 24, 1998)
Joint Call to Remove Five Trustees (September 27, 1998)
PTA Call to Remove Five Trustees (September 28, 1998)
Toni Lee Statement (September 29, 1998)
Union Lawyer Statement (September 29, 1998)
Amicus Brief (September 30, 1998)
Jan Dill Speech (October 3, 1997)

Statement of Concerns (May 15, 1997)
Faculty Concerns (May 20, 1997)
Communications with Trustees (May 28, 1997)
Press Release (June 5, 1997)
Memo to Jervis (June 9, 1997)
Letter re Interrogation of Student (July 13, 1997)
Call for Fundamental Change (July 16, 1997)
Memo to Jervis (August 5, 1997)
Aipa response re Union (August 8, 1997)
Memo to Ramos (August 19, 1997)
Memo to Jervis (August 24, 1997)
Support for Na Kumu Leaders (September 11, 1997)
Memo to Ramos and Kukea (September 18, 1997)
Memo to Ramos and Kukea (October 17, 1997)
Chun et al Response to 9-18-97 Memo (October 17, 1997)
Public Statement (October 19, 1997)
Concerns, Visions, Goals (October 30, 1997)
Vision and Goals (undated)
Statement of Concerns (November 7, 1997)
Re Union Formation (November 17, 1997)
Memo re Communications with Trustees (November 17, 1997)
Memo to Bronster (December 8, 1997)
Vision and Goals (February 17, 1998)
Union Leaders Letter to Editor (undated)
Re Peterson Consulting (May 14, 1998)
Wong Memo re Union (August 7, 1998)
Memo re Union (August 29, 1998)
Call to Remove Trustees (September 9, 1998)
Call to Remove Five Trustees (September 29, 1998)
Letter to Bronster (December 8, 1997)
Communications with Trustees (May 1997 to November 1997)

Kamehameha Schools Should Incorporate

Admit At-Risk Students First

Admit Hawaiians Only

Pauahi Wanted Preference for Hawaiians

KS Must Continue to Serve All Hawaiians

“Bishop Trustees Should Be More Active,” January 13, 1997
“Broken Trust Report was Sorely Needed,”August 14, 1997
“Bishop Estate Trustees’ Flawed Response,” September 2, 1997
“Advisory Panel Voted 8-3 Against Waihee,” September 4, 1997
“Political Choices for Bishop Estate Board,” September 9, 1997
“Penny Pinching by Bishop Estate,” September 11, 1997
“How the Campbell Estate Operates,” September 23, 1997
“How Campbell, Bishop, Differ,” September 25, 1997
“A Strategy for Bishop Estate Trustees,” September 30, 1997
“Charitable Trusts and the Bishop Estate,” October 7, 1997
“A Vision of a Reformed Bishop Estate,” November 4, 1997
“Public Scrutiny Vital in Trustee Selection,” December 23, 1997
“Winners and Losers in 1998 Legislature,” May 19, 1998
“Schools Should Get $500 Million,” August 25, 1998
“Matsuo Takabuki Tells His Success Story,” November 10, 1998
“Political Influence in Selecting Trustees,” January 19, 1999
“Bishop Estate Trustees are Masters of Delay,” May 4, 1999
“New Trustees Won’t Be Permanent,” May 20, 1999
“People Who Changed Kamehameha,” March 2, 2000
“How ‘Broken Trust’ Was Conceived,” April 18, 2000

Pulse of Paradise article (January 2001)
Advertiser’s response (March 2001)
Roth’s response to Advertiser (June 2001)
Star-Bulletin’s independence (February 2001)

Hawaii Housing Authority v. Midkiff, 467 U.S. 229 (1984) (U.S. Supreme Court mandatory upholds leasehold conversion)
11 Hawaii 33 (1897)
11 Hawaii 153 (1897)
11 Hawaii 535 (1898)
13 Hawaii 671 (1901)
29 Hawaii 169 (1926)

Roth, Randall W., “Understanding the Attorney-Client and Trustee-Beneficiary Relationships in the Kamehameha Schools Bishop Estate Litigation: A Reply to Professor McCall,” 21 U. Haw. L. Rev. 511 (1999)
Beh, Hazel, “Why the Justices Should Stop Appointing Bishop Estate Trustees,” 21 U. Haw. L. Rev. 659 (1999)
Halbach, Edward C. Jr., “Introduction to Symposium Issue on the Bishop Estate Controversy,” 21 U. Haw. L. Rev. vii (1999)
Johnson, Alex M. Jr., “Limiting Dead Hand Control of Charitable Trusts: Expanding the Use of the Cy Pres Doctrine,” 21 U. Haw. L. Rev. 353 (1999)
Seto, Robert Mahealani; Kohm, Lynne Marie, “Of Princesses, Charities, Trustees, and Fairytales: A Lesson of the Simple Wishes of Princess Bernice Pauahi Bishop,” 21 U. Haw. L. Rev. 393 (1999)
Frumkin, Peter; Andre-Clark, Alice, “Nonprofit Compensation and the Market,” 21 U. Haw. L. Rev. 425 (1999)
McCall, James R., “Endangering Individual Autonomy in Choice of Lawyers and Trustees – Misconceived Conflict of Interest Claims in the Kamehameha Schools Bishop Estate Litigation,” 21 U. Haw. L. Rev. 487 (1999)
McCall, James R., “Comment on Professor Roth’s Reply,” 21 U. Haw. L. Rev. 531 (1999)
Brody, Evelyn, “Taxing Time for the Bishop Estate: What Is the I.R.S. Role in Charity Governance,” 21 U. Haw. L. Rev. 537 (1999)
Gary, Susan N., “Regulating the Management of Charities: Trust Law, Corporate Law, and Tax Law, 21 U. Haw. L. Rev. 593 (1999)
Carrington, Paul. Testamentary Incorrectness,” 54 Buff. L. Rev. 693 (2006)
Chronology of Events in the Kamehameha Schools Bishop Estate Controversy 1997-2000 (Appendix A), 21 U. Haw. L. Rev. 673 (1999)
Will and Codicils of Bernice Pauahi Bishop (Appendix B), 21 U. Haw. L. Rev. 679 (1999)
Harvard Law Review Note on Doe v. Kamehameha Schools (December 2005):