Leonard J. Miller & Associates
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 Leonard J. Miller & Associates audit?
Leonard J. Miller & Associates was the independent auditor for 6 retirement plan filings in plan year 2024, with clients in 2 states and territories — the #1,209 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 52-1193166 |
| Retirement plan audits (401(k), 403(b), pension) | 6 |
| All audited filings (incl. welfare plans) | 6 |
| States and territories with clients | 2 |
| National rank by retirement plan volume | #1,209 of 3,956 |
| National rank, all audited filings (league-table basis) | #1,247 of 4,052 |
| Average client size (participants) | 246 |
| Largest client (participants) | 518 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Leonard J. Miller & Associates audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Pennsylvania | 4 | 66.7% |
| Maryland | 2 | 33.3% |
Largest concentration: Pennsylvania (4 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Leonard J. Miller & Associates issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 6 | 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 Leonard J. Miller & Associates
| Plan sponsor | State | Participants |
|---|---|---|
| Gray & Son, Inc. | MD | 518 |
| The Phoenix Forge Group, LLC | PA | 372 |
| Meckleys Limestone Products, Inc | PA | 165 |
| Grafika Commercial Printing, Inc. | PA | 145 |
| Stahl Sheaffer Engineering, LLC | PA | 143 |
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About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Leonard J. Miller & Associates (EIN 52-1193166) is named as the plan’s independent qualified public accountant. Leonard J. Miller & Associates 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.