Have you tried using alternative exclusion provisions for determining the size of the top paid group under 1.414(Q)-1T Q&A 9 (b)(2)? Sometimes increasing the size of the top paid group by one or two can make a big difference in the test results.
And even though that allows certain student employee exclusions, it then leads you off to IRC 3121, etc. - haven't looked at it for a while, but it is a delightful stroll through a garbage dump...