Late Deposits (Small Plan vs Large Plan after new participant counting methodology)

I'm sure this has been asked already and I have probably missed it.  Does the "small" plan status also extend to deposit timing rules with the new 2023 DOL change to the participant counting methodology?  I have a client with 1,000 plus eligible plan participants but less than one hundred participants with account balances, so are they a small plan with regard to the deposit timing rules? 

The reg does not refer to small or large plan.  The safe harbor is available to plans with fewer than 100 participants.  The methodology for counting participants for audit threshold purposes does not impact the availability of the 7 day safe harbor.  Your plan does not qualify for the safe harbor.  

Thank you!