Maner Costerian
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 Maner Costerian audit?
Maner Costerian was the independent auditor for 3 retirement plan filings in plan year 2024, with clients in 3 states and territories — the #1,819 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 38-2157462 |
| Retirement plan audits (401(k), 403(b), pension) | 3 |
| All audited filings (incl. welfare plans) | 3 |
| States and territories with clients | 3 |
| National rank by retirement plan volume | #1,819 of 3,956 |
| National rank, all audited filings (league-table basis) | #1,787 of 4,052 |
| Average client size (participants) | 245 |
| Largest client (participants) | 387 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Maner Costerian audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| Massachusetts | 1 | 33.3% |
| Michigan | 1 | 33.3% |
| Pennsylvania | 1 | 33.3% |
Largest concentration: Massachusetts (1 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Maner Costerian issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 3 | 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 Maner Costerian
| Plan sponsor | State | Participants |
|---|---|---|
| Mulman Health Services Inc | MA | 387 |
| American Hydro | PA | 188 |
| Kasco, LLC | MI | 160 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Maner Costerian (EIN 38-2157462) is named as the plan’s independent qualified public accountant. Maner Costerian 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.