Daniel J. Ichinaga


Email: dichinaga@elmlaw.com
Phone: 206-682-0565
Fax: 206-625-1052
Direct: 206-224-6684



Daniel is a business attorney, which means his clients trust him to worry for them. He serves as the chair of the firm’s business section, and his practice includes business and nonprofit formation, succession planning, business mergers, stock and asset acquisitions, employment law, private offerings of securities, and outside general counsel work. Daniel’s clients value his judgment, analysis, and critical eye to help them navigate difficult legal issues, structure their business relationships to fairly allocate rewards and risks, and move towards achieving their goals and dreams. Daniel represents individuals and both profit and nonprofit entities, including higher education and religious nonprofits.

Daniel sees his practice as a life-long pursuit of developing the judgment and skills to serve others. He deeply appreciates the matters entrusted to him by his clients and works hard to earn and maintain their trust.

Daniel is rated AV Preeminent® (5.0/5.0), the highest ranking given by Martindale-Hubbell. He has also been selected a Super Lawyer by his peers in the annual survey by Washington Super Lawyers every year, from 2001 through 2020, and is rated 10.0 “Superb” by Avvo.


Washington State Bar Association

U.S. District Court for the Western District of Washington

U.S. Court of Appeals for the Ninth Circuit




Best publication: Cover boy, August/September 2003 Washington Law & Politics, Super Lawyers edition.


Professional and Community Involvement

Daniel was a member of the Seattle Ethics and Elections Commission and served as its Vice-Chair in 1996 and its Chair in 1997 and 1998. He also serves on the board of directors of Seattle Kendo Kai, the oldest kendo dojo in the Pacific Northwest. He holds the rank of yondan (4th degree black belt) in kendo. His blank verse play, Weeds, played to sold-out audiences at the Seattle Fringe Festival (2000) and he has appeared in a number of local plays. As a young attorney, Daniel had the honor and privilege of serving on the legal team for Gordon Hirabayashi in the case and appeal that overturned Gordon’s infamous convictions for opposing the wartime curfew and internment imposed on Japanese-Americans located on the West Coast. During his free time, Daniel enjoys being with his wonderful wife, Allison (and serving as her prep chef), reading the great literature he should have read earlier in life, practicing kendo, and honing his communication skills through Toastmasters.

Freehold Theatre Lab/Studio
Volunteer of the Year, 2019

Pacific Northwest Kendo Federation
Presidential Service Award, 2017

Representative Matters

Reported Cases

Transaction Experience

Selected Transactions

$4.64 million asset purchase sale
Sale of Forrest-Pruzan Creative LLC to a subsidiary of Funko, a publicly-traded company
$30 million tax exempt and taxable refinancing
$80 million tax exempt bond extension
$85.5 million tax exempt, private placement bond financing
$20 million secured line of credit bank financing
$6 million stock sale of a local staff management company
$26 million sale of a majority interest in a local manufacturing company, representing sellers
$31 million taxable and tax exempt bond financing for local higher education institution
$1.675 million settlement for employee seeking stock redemption
$20 million refunding bond financing for regional college
$13.5 million purchase of preferred units in a local housing and retail facility, representing buyer
$10 million financing for local distributing company
$20 million line of credit financing
$5 million stock redemption
$81 million refunding revenue bonds financing
$33 million taxable and tax exempt revenue bond financing for higher education institution
$23 million stock redemption and purchase of local distributing company
$15.6 million investment in local distributing company
$9 million bank financing
$14 million financing for line of credit
$3.6 million asset sale by local manufacturing company
$12.75 million sale of building
$4.5 million private placement securities offering for local manufacturer
$3 million private placement securities offering for a local distributor
$8 million private placement offering
$91 million tax exempt bond financing
$8 million stock sale of a local marketing and consulting firm
$7.8 million taxable bond financing for local church
$10.7 million tax exempt housing revenue bond financing for nonprofit organization
$87 million tax exempt revenue bond financing for local higher education institution
$2.8 million convertible note representing private lender
$2 million purchase of preferred stock representing private investor
$2 million convertible note representing private lender
$8.1 million preferred stock purchase representing private investor
$2.8 million purchase of preferred stock representing private investor
$2.1 million loan representing private lender
$3.8 million preferred stock purchase representing investor
$43 million merger of regional retail chain with a publicly-traded national retail chain
$15 million line of credit representing private lender
$4.2 million judgment awarded to client in eminent domain action
$1 million arbitration award for relocation costs in favor of specialty retail business


Seattle Pacific University, B.A. summa cum laude, 1980

University of California, Davis, King Hall School of Law, J.D., 1983