Participant Count

In 2023 the DOL revised the methodology for counting participants for the small plan audit waiver so that only account balances must be counted. Does anyone know if there has been guidance as to whether that new "small plan" definition would extend to the safe harbor for remitting elective deferrals?

The Labor department has not changed that rule. 29 C.F.R. § 2510.3-102(a)(2)(i) https://www.ecfr.gov/current/title-29/part-2510/section-2510.3-102#p-2510.3-102(a)(2)(i).

Thanks for the confirmation!