Holly M. Hejmowski, CPA is a Senior Manager with over eleven years of professional accounting experience working at Freed Maxick CPAs, P.C., which is a top 100 accounting firm in the United States. Holly specializes in employee benefit plan audits including defined contribution, defined benefit, 403(b), and Taft-Hartley multi-employer plans for both private and public companies. She is responsible for the overall planning, organization, supervision, and completion of numerous employee benefit plan audits and has provided litigation support to employee benefit plans and has assisted clients undergoing Department of Labor and Internal Revenue Service audits.
In addition, Holly consults with employee benefit plans regarding their internal control environment, compliance issues, and industry best practices. She has assisted many clients in self-correcting operational errors and compliance problems in accordance with approved guidelines, before they are discovered by the Internal Revenue Service or Department of Labor. Holly frequently attends the annual American Institute of Certified Public Accountants Employee Benefit Conference and is in charge of training staff and clients in new employee benefit plan regulations and developments.
Janene Marasciullo is a partner in the New York office of national law firm Wilson Elser and chair of its Securities Industry practice. She is a trial attorney with extensive first-chair experience litigating complex commercial, fraud, regulatory and employment disputes, with a particular emphasis on disputes arising within the financial industry. In addition, she represents corporations and individuals during regulatory investigations and grand jury investigations, conducts internal investigations and assists corporations in making voluntary disclosures to federal regulatory agencies. Janene has handled dozens of cases from inception through appeal and has tried cases in federal and state court and at FINRA Dispute Resolution. She has handled appeals in both federal and state courts as well. Prior to entering private practice, Janene served as a trial attorney in the Civil Division and the Tax Division of the U.S. Department of Justice, where she represented the United States complex contract, customs, tax, regulatory and civil fraud matters. She also worked in the Enforcement Department and the Office of General Counsel at NASD, the predecessor to FINRA, where she investigated violations of the federal securities laws and helped formulate NASD policies and practices.
Rachel J. Markun is a Partner in the Napa and San Francisco offices of Hawkins Parnell Thackston & 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