Honestly there's a million ways to do it, and someone did point out correctly that the function in the where clause eliminates the use of an index.
But what is happening in my query is I am removing any whitespace surrounding the field (the two trims), then the isnull says, if you find a null value then set it to ''. I do this to only have one statement, alternatively you could get rid of the isnull and say "Or [manager] is null". The select is saying trim manager and if it's blank (nullif) set it to null which is the expected outcome if I understood correctly.
SELECT
DISTINCT NULLIF(LTRIM(RTRIM([manager])),'') AS Mgr
FROM
Table
WHERE
ISNULL(LTRIM(RTRIM([manager])),'') IN ('Abc','bas','xyz','pqr','')