Providers › Accounting and auditing
Service provider · Schedule C, plan year 2024
Schultheis & Panettieri, 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.
Schultheis & Panettieri, LLP is named as a service provider on the Schedule C of 102 retirement plans with 100 or more participants for plan year 2024, covering 1,250,753 participant records. Most often it is reported for accounting and auditing.
Reported compensation from those plans, direct and indirect, totalled $9.8M. Per plan, the median was $15.45 per participant, with the middle half of plans between $6.72 and $39.72. 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 New York (64), New Jersey (14) and Massachusetts (8).
In 2009 it appeared on 62 such filings; in 2024, 111 (up 79%). 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 | $6.72 | $15.45 | $39.72 |
| Compensation as a share of plan net assets | 0.01% | 0.02% | 0.05% |
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 |
|---|---|---|---|---|---|
| S.E.I.U. National Industry Pension Fund | Board of Trustees of the S.E.I.U. National Industry Pension Fund | DC | 168,072 | $1.70B | $640K |
| Building Service 32BJ Supplemental Retirement Savings Plan | Board of Trustees of the Building Service 32BJ Supplemental | NY | 122,833 | $2.56B | $209K |
| Building Service 32BJ Pension Fund | Board of Trustees of the Building Service 32BJ Pension Fund | NY | 121,234 | $4.57B | $456K |
| I.A.T.S.E. Annuity Fund | Board of Trustees I.A.T.S.E. Annuity Fund | NY | 100,475 | $1.43B | $64K |
| International Painters and Allied Trades Industry Pension Plan | Intl Painters & Allied Trades Ind. Pension Fund- Board of Trustees | MD | 95,494 | $4.44B | $320K |
| N. Atlantic States Carp. Pension Fund | Bot of the North Atlantic States Carpenters Pension Fund | MA | 45,727 | $4.91B | $842K |
| Eastern Atlantic States Carpenters Pension Fund | Board of Trustees Eastern Atlantic States Carpenters Pension Fund | PA | 39,234 | $4.55B | $345K |
| New York District Council of Carpenters Annuity FD | Board of Trustees of the Nydcc Annuity FD | NY | 38,355 | $3.69B | $87K |
| Eastern Atlantic States Carpenters Annuity Fund | Board of Trustees Eastern Atlantic States Carpenters Annuity Fund | PA | 34,950 | $2.17B | $104K |
| Massachusetts Laborers' Annuity Fund | Bd. of Trustees of Mass. Laborers Annuity Fund | MA | 31,668 | $2.26B | $150K |
| I. a. T. S. E. National Pension Fund | Board of Trustees I.A.T.S.E. National Pension Fund | NY | 25,884 | $658M | $929K |
| Equity League 401(k) Plan | Board of Trustees of the Equity League 401(k) Plan | NY | 24,451 | $557M | $61K |
| Annuity Fund of Local No. One, I. a. T. S. E. | Board of Trustees, Annuity Fund of Local No. One, I.A.T.S.E. | NY | 23,085 | $1.18B | $58K |
| Massachusetts Laborers' Pension Fund | Board of Trustees of Massachusetts Laborers' Pension Fund | MA | 22,433 | $2.50B | $196K |
| Massachusetts Service Employees' Pension Fund | Trustees of Massachusetts Service Employees' Pension Fund | NY | 22,061 | $297M | $51K |
| Cwa/itu Negotiated Pension Plan | Board of Trustees Cwa/itu Negotiated Pension Plan | NJ | 21,312 | $1.02B | $136K |
| Mason Tenders District Council Annuity Fund | Board of Trustees Mason Tenders District Council Annuity Fund | NY | 19,994 | $932M | $65K |
| Mason Tenders' District Council Pension Fund | Board of Trustees Mason Tenders District Council Pension Fund | NY | 19,759 | $1.93B | $75K |
| 32BJ North Pension Fund | Board of Trustees 32BJ North Pension Fund | NY | 15,472 | $529M | $60K |
| Heavy & General Laborers' Local Unions 472 & 172 of NJ Annuity Plan | BD of Trustees Heavy & General Laborers' of NJ Annuity Fund | NJ | 14,981 | $1.49B | $71K |
| UFCW Local 2013 Annuity Fund | Board of Trustees UFCW Local 2013 Annuity Fund | NY | 13,811 | $34.7M | $62K |
| Major League Baseball Players Pension Plan | Pension Committee of MLB Players Benefit Plan | MD | 10,051 | $4.66B | $296K |
| The Agma Retirement Plan | Board of Trustees Agma Retirement Plan | PA | 8,993 | $117M | $43K |
| Annuity FD of the IUOE Local Union 94, 94A, 94B AFL-CIO | BD of Trustees Annuity Fund of the IUOE LCL Union 94, 94A, 94B AFL-CIO | NY | 7,900 | $1.82B | $133K |
| New Jersey Building Laborers Statewide Annuity Fund | BD of Trustees NJ Building Laborers Statewide Annuity Fund | NJ | 7,536 | $245M | $65K |
| New Jersey Building Laborers Statewide Pension Fund | BD of Trustees New Jersey Building Laborers Statewide Pension Fund | NJ | 7,137 | $534M | $78K |
| International Union of Operating Engineers Local 4 Pension Fund | Board of Trustees I.U.O.E. Local 4 Pension Fund | MA | 7,096 | $1.29B | $69K |
| Upstate New York Engineers Pension Fund | BD of Trust Upstate New York Engineers Pension Fund | NY | 6,843 | $454M | $106K |
| International Union of Operating Engineers Local 4 Annuity | Board of Trustees I.U.O.E. Local 4 Annuity Fund | MA | 6,298 | $725M | $49K |
| Plumbers Local Union No. 1 Employee 401(k) Savings Plan | Plumbers Local Union No. 1 Employee 401(k) Savings Plan | NY | 5,695 | $961M | $62K |
| Local 295 I.B.T. Employer Group Pension Trust Fund | Trustees of Local 295 I.B.T. Employer Group Pension Trust Fund | NY | 5,521 | $640M | $9,576 |
| International Union of Operating Engineers Local Union No. 478, A-C-D-E Pension Plan | Board of Trustees I.U.O.E. Local 478 Pension Plan | CT | 5,230 | $751M | $77K |
| Annuity Fund of Stage Employees Local 4 IATSE | BD of Trustees of the Annuity Fund of Stage Employees Local 4 IATSE | NJ | 5,022 | $59.3M | $48K |
| Annuity Fund IUOE Local 15, 15A, 15C, 15D AFL-CIO | Board of Trustees Annuity Fund IUOE Local 15, 15A, 15C, 15D AFL-CIO | NY | 4,966 | $2.05B | $261K |
| Iron Workers Locals 40, 361 & 417 Pension Fund | Board of Trustees Iron Workers Locals 40, 361 & 417 Pension Fund | NY | 4,795 | $706M | $68K |
| Iron Workers Locals 40, 361 & 417 Annuity Fund | Board of Trustees Iron Workers Locals 40, 361 & 417 Annuity Fund | NY | 4,715 | $1.21B | $76K |
| Major League Baseball Players Investment Plan | Pension Committee of MLB Players Benefit Plan | MD | 4,675 | $1.16B | $62K |
| Pension Fund of Local No. One of I. a. T. S. E. | Board of Trustees, Pension Fund of Local No. One of I.A.T.S.E. | NY | 4,315 | $658M | $82K |
| Hollow Metal Pension Fund | Hollow Metal Pension Fund | NY | 4,204 | $76.8M | $14K |
| IUOE Local 478 Annuity Fund | Board of Trustees IUOE Local 478 Annuity Fund | CT | 4,060 | $377M | $40K |
Questions and answers
How many plans does Schultheis & Panettieri, LLP serve?
102 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 Schultheis & Panettieri, LLP?
The median plan reported $15.45 per participant in direct and indirect compensation (102 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) (100 plans), Recordkeeping and information management (3 plans) and Consulting (general) (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.