Rachel J. Markun is a Shareholder in the Napa, California office of Jackson Lewis P.C.
Ms. Markun advises clients regarding the corporate, tax and fiduciary issues relating to ESOPs and employee benefit plans. She has represented plan fiduciaries, employers and financial institutions in connection with legislative and regulatory initiatives relating to the Internal Revenue Code, ERISA, the federal securities laws, and the California tax laws. She has extensive tax expertise relating to tax-exempt entities including matters involving unrelated business tax issues and all aspects of retirement plan qualification issues. She represents retirement plan corporate sponsors in a variety of matters, including Internal Revenue Service audits and U.S. Department of Labor investigations.
Ms. Markun has an active practice in addressing ERISA issues in litigation matters and in addressing regulatory matters involving ESOPs. She has extensive experience in substantive ERISA issues and in preparing defense strategies for ERISA cases, including privilege issues, co-fiduciary liability issue and damages issues. She counsels many ESOP companies and fiduciaries on a range of compliance, best practices and risk management issues.
Ms. Markun is a frequent lecturer for The ESOP Association, The National Center on Employee Ownership, the National Employment Law Institute, the Practicing Law Institute, the American Bar Association, the State Bar of California, the Institute for Fiduciary Education and the National Council of Investment Law Attorneys. She is the co-author of The Fiduciary Responsibilities of Employee Benefit Plan Fiduciaries under ERISA (Institutional Real Estate, Inc. Publications 1996) and the Attorney's Guide to Pension and Profit-Sharing Plans (California Continuing Education of the Bar 1994.) She maintains an AV Preeminent rating by Martindale-Hubbell.
Ms. Markun received a B.A. from the University of Chicago in 1977 and her J.D. from University of California, Hastings College of the Law in 1981. She was a partner in an international law firm from 1987-1996. She is admitted to practice in California and before the U.S. District Court (Northern District of California).
Co-Author, The Advantages of Selling to an ESOP,Current Issues for Employee Ownership Companies, a special publication for attendees of the 2013 Employee Ownership Conference. Published by the National Center for Employee Ownership and the Beyster Institute at UC San Diego Rady School of Management.
Co-Author, ESOP Drafting Considerations to Reinforce the Moench Presumption, The Travelers Companies, Inc. Client Alert, 2014.