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Are you sure about this? Please go and read the document carefully. I have a feeling it actually says that it excludes non-resident aliens with no US-source income. If they are working in the US then they are not excludable under this definition regardless of their immigration or residency status.

This thread is discussing OEEs. Employees under age 21/1YOS can be tested separately from everyone else. When they are, the OEEs usually have no HCEs or they all have a uniform allocation, and if so, the benefits given to the OEEs won’t need cross-testing to pass testing so no gateway applies to them, period. But, if the OEEs are needed to help the non-OEEs (over age 21/1YOS group) to pass testing, then any minimums that apply to those over 21/1 also apply to those under 21/1, such as a gateway. Component plan testing is different in that it is an option that can be applied to the plan in a way that is not cut off at age 21/1YOS to delineate the components. If any component is cross-tested, then the gateway applies to all the components. If none of those components needed to use anyone under 21/1 to pass, the OEEs, then those OEEs are still not required to get the gateway unless the OEE group itself was cross-tested (super rare).