Providers › Accounting and auditing
Service provider · Schedule C, plan year 2024
Miller Kaplan Arase LLP
Most often reported for accounting and auditing
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Schedule C lists only providers a plan paid $5,000 or more, and is filed only by plans with 100 or more participants.
Miller Kaplan Arase LLP is named as a service provider on the Schedule C of 141 retirement plans with 100 or more participants for plan year 2024, covering 1,551,209 participant records. Most often it is reported for accounting and auditing.
Reported compensation from those plans, direct and indirect, totalled $7.6M. Per plan, the median was $11.75 per participant, with the middle half of plans between $4.86 and $29.12. These are amounts plans reported paying this organisation, not a price list: they depend on which services each plan buys and on how much is paid through fund expenses instead.
Its client plans are most numerous in California (108), Washington (13) and Oregon (9).
In 2009 it appeared on 83 such filings; in 2024, 149 (up 80%). Yearly counts include every filing that names it, so they can run slightly above the number of plans with pages here, and name or EIN changes after mergers can break the series.
Reported compensation per plan
| Across this provider's plans | 25th percentile | Median | 75th percentile |
|---|---|---|---|
| Compensation per participant | $4.86 | $11.75 | $29.12 |
| Compensation as a share of plan net assets | 0.01% | 0.02% | 0.04% |
What each plan reported paying this organisation, not the plan's total cost. For reference, the median US defined contribution plan reported $123 per participant to all Schedule C providers combined.
Plans served by year
Matched by employer identification number. A merger or a change of filing entity starts a new series, so a drop to zero is not a loss of clients by itself.
By state
By plan size
Services reported
Largest plans naming this provider
| Plan | Sponsor | State | Participants | Net assets | Reported to this provider |
|---|---|---|---|---|---|
| Pacific Coast Benefits Trust Fund | Board of Trustees, Pacific Coast Benefits Trust Fund | WA | 176,003 | $838M | $24K |
| Western Unite Here and Employers Pension Fund | Board of Trustees, Western Unite Here and Employers | CA | 154,012 | $3.67B | $506K |
| Sound Retirement Trust | Board of Trustees, Sound Retirement Trust | WA | 107,493 | $2.56B | $167K |
| Motion Picture Industry Pension Plan | Board of Directors, Motion Picture Industry Pension | CA | 103,919 | $5.86B | $1.2M |
| Sound Variable Annuity Pension Trust | Board of Trustees, Sound Variable Annuity | WA | 102,120 | $140M | $27K |
| SEIU 775 Secure Retirement Plan | Board of Trustees, SEIU 775 Secure Retirement Trust | WA | 89,810 | $497M | $50K |
| Oregon Retail Employees Pension Plan | Board of Trustees, Oregon Retail Employees Pension | OR | 56,361 | $1.06B | $48K |
| Desert States Employers & UFCW Unions Pension Plan | Board of Trustees, Desert States Employers & UFCW | AZ | 55,607 | $1.04B | $213K |
| Operating Engineers Pension Trust | Board of Trustees, Operating Engineers Pension Trust | CA | 40,018 | $3.65B | $161K |
| International Brotherhood of Electrical Workers District No. 9 Pension Plan | Board of Trustees, International Brotherhood of | OR | 32,974 | $2.47B | $36K |
| Entertainment Industry 401(k) Plan | Board of Trustees, Entertainment Industry 401(k) Plan | CA | 30,812 | $723M | $21K |
| Southern California Ibew-Neca Defined Contribution Plan | Board of Trustees, Southern California Ibew-Neca | CA | 29,361 | $1.28B | $78K |
| Pension Trust Fund for Operating Engineers Annuity Plan | Board of Trustees, Operating Engineers Annuity Plan | CA | 28,943 | $548M | $40K |
| Los Angeles Hotel-Restaurant Employer-Union Retirement Fund | Board of Trustees, Los Angeles Hotel-Restaurant | CA | 26,576 | $421M | $31K |
| Southern California United Food and Commercial Workers Unions and Drug Employers Pension Fund | Board of Trustees, Southern California United Food | CA | 26,295 | $926M | $92K |
| Directors Guild of America - Producer Pension Plan Supplemental Benefit Plan | Board of Trustees, Directors Guild of America - | CA | 25,726 | $2.30B | $116K |
| Eighth District Electrical Pension Fund Annuity Plan | Board of Trustees, Eighth District Electrical Pension | NV | 23,721 | $1.13B | $133K |
| Operating Engineers Local 12 Defined Contribution Trust | Board of Trustees, Operating Engineers Local 12 | CA | 23,643 | $518M | $27K |
| Caltech Base Retirement Plan | California Institute of Technology | CA | 22,143 | $5.25B | $15K |
| Northwest Carpenters Individual Account Pension Plan | Board of Trustees, Northwest Carpenters Individual Account Pension Pla | CA | 21,456 | $707M | $36K |
| Eighth District Electrical Pension Fund | Board of Trustees, Eighth District Electrical Pension | NV | 21,064 | $1.25B | $215K |
| Directors Guild of America-Producer Pension Plan Basic Benefit Plan | Board of Trustees, Directors Guild of America- | CA | 14,707 | $2.46B | $116K |
| Southern California Pipe Trades Defined Contribution Plan | Southern California Pipe Trades Defined | CA | 14,179 | $404M | $17K |
| Western Conference of Teamsters Supp Benefit Plan | Board of Trustees, Western Conference of Teamsters | CA | 13,908 | $74.4M | $30K |
| Caltech Voluntary Retirement Plan | California Institute of Technology | CA | 11,613 | $2.34B | $15K |
| Sheet Metal Workers' Pension Plan of Southern California Arizona and Nevada | Board of Trustees, Sheet Metal Workers' Pension Plan | CA | 11,552 | $1.42B | $145K |
| I.A.T.S.E. Local 33 Section 401(k) Plan | Board of Trustees, I.A.T.S.E. Local 33 Section 401(k) | CA | 8,574 | $381M | $34K |
| Southern California Sheet Metal Workers' 401(a) Plan | Board of Trustees, Southern California Sheet Metal | CA | 7,069 | $547M | $25K |
| Atkinsrealis US Retirement Savings Program | Atkins US Holdings, Inc. | DE | 6,965 | $895M | $17K |
| Cement Masons Southern California Pension Trust | Board of Trustees, Cement Masons Southern California | CA | 6,736 | $279M | $25K |
| Inland Empire Ibew-Neca Defined Contribution Plan | Board of Trustees, Inland Empire Ibew-Neca Defined | PA | 6,637 | $254M | $97K |
| UA Local 290 Plumber, Steamfitter & Shipfitter Pension Plan | Board of Trustees, United Association Union Local No. | OR | 6,486 | $1.26B | $49K |
| San Diego County Construction Laborers' Pension Trust Fund | Board of Trustees, San Diego County Construction | CA | 6,461 | $515M | $42K |
| Cement Masons Southern California Individual Retirement Account Defined Contribution Trust | Board of Trustees, Cement Masons Southern California | CA | 6,385 | $223M | $20K |
| Lumber Industry Pension Plan | Board of Trustees, Cic-Forest Products Retirement | WA | 6,160 | $255M | $30K |
| Cic-Toc Pension Plan | Board of Trustees, Cic-Forest Products Retirement | WA | 5,836 | $183M | $34K |
| Southern California Lumber Industry Retirement Fund | Board of Trustees, Southern California Lumber | CA | 5,715 | $205M | $45K |
| X Corp. 401(k) Plan | X Corp. | CA | 5,480 | $574M | $24K |
| The Animation Guild 401(k) Plan | The Animation Guild, Local 839 | CA | 4,927 | $659M | $20K |
| Inlandboatmen's Union of the Pacific National Pension Plan | Board of Trustees, Ibu of the Pacific National | OR | 4,899 | $299M | $32K |
Questions and answers
How many plans does Miller Kaplan Arase LLP serve?
141 plans with 100 or more participants named it on Schedule C for plan year 2024. Plans that paid it under $5,000, small plans that file Form 5500-SF, and plans whose filings spell its name without an EIN under a different form are not counted.
What do plans pay Miller Kaplan Arase LLP?
The median plan reported $11.75 per participant in direct and indirect compensation (141 plans reporting an amount), or 0.02% of plan net assets. Eligible indirect compensation disclosed to the plan by formula is not reported as a dollar amount, so many filings understate what a provider receives.
What services are reported?
The service codes most often attached to it are Accounting (including auditing) (135 plans), Investment advisory (plan) (2 plans), Consulting (general) (1 plans) and Plan Administrator (1 plans).
Where does this come from?
Schedule C of Form 5500, Part I line 2, from the EBSA research files with filings received through 24 Aug 2026. Individuals named on Schedule C are excluded from this site.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, Schedule C Part I line 2, public domain, with filings received through 24 Aug 2026. Rows are grouped by the provider's EIN as entered by each plan; rows without an EIN join the EIN most often filed under the same name. Providers named on fewer than 25 plans have no page. See the methodology and corrections.