L.M. Henderson & Company, LLP
Employee benefit plan audit practice profile, built from plan year 2024 Form 5500 filings.
Last updated · Source data: plan year 2024 Form 5500 filings
How many 401(k) plans does L.M. Henderson & Company, LLP audit?
L.M. Henderson & Company, LLP was the independent auditor for 18 retirement plan filings (28 audited filings including welfare plans) in plan year 2024, with clients in 4 states and territories — the #556 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 20-5520612 |
| Retirement plan audits (401(k), 403(b), pension) | 18 |
| All audited filings (incl. welfare plans) | 28 |
| States and territories with clients | 4 |
| National rank by retirement plan volume | #556 of 3,956 |
| National rank, all audited filings (league-table basis) | #402 of 4,052 |
| Average client size (participants) | 831 |
| Largest client (participants) | 4,625 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does L.M. Henderson & Company, LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Indiana | 14 | 77.8% |
| Utah | 2 | 11.1% |
| Illinois | 1 | 5.6% |
| New Jersey | 1 | 5.6% |
Largest concentration: Indiana (14 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does L.M. Henderson & Company, LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 18 | 100.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 0 | 0.0% |
| Adverse | 0 | 0.0% |
As coded on Schedule H. A disclaimer here usually reflects the legacy limited-scope reporting convention (now the ERISA Section 103(a)(3)(C) election), not a failed audit — see the methodology.
Largest plans audited by L.M. Henderson & Company, LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Isc Plasterers & Cement Masons Pension Fund | IN | 4,625 |
| Trustees of Plumbers/Steamfitters Local 440 Defined Cont Pens Fund | IN | 3,096 |
| BD of Trustees - Indiana Pipe Trades DFND Cont Pension Plan | IN | 1,357 |
| Ibew Local Union 668 | IN | 1,261 |
| BRD of Trust of the Southern Coun- Cil of Industrial Workers Pen Fund | NJ | 678 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which L.M. Henderson & Company, LLP (EIN 20-5520612) is named as the plan’s independent qualified public accountant. L.M. Henderson & Company, LLP did not supply, review, or endorse this information, and inclusion is not a recommendation. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.