Rachel J. Markun

Photo of Rachel J.  Markun
1776 Second Street
Napa, CA 94559-2406

Rachel J. Markun is a Partner in the Napa and San Francisco offices of Hawkins Parnell & Young, LLP.

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 and author on corporate, tax and fiduciary issues relating to ESOPs and employee benefit plans.

Professional affiliations

  • The ESOP Association
  • The National Center for Employee Ownership
  • National Employment Law Institute
  • Practicing Law Institute
  • Institute for Fiduciary Education
  • National Council of Investment Law
  • American Bar Association
  • State Bar of California



Articles and publications

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Practice areas


J.D., University of California, Hastings College of the Law (1981)

B.A., University of Chicago (1977)

Bar admissions