401(k) participation waiver by Amish participants; ignore them altogether in running tests, or count them as "zeros"?

[rcline46]

A client employs several Amish carpenters. These carpenters irrevocably waive out of the plan due to their cultural/religous beliefs. For thos not familiar with the Amish, they also do not participate in the Social Security program.

When it comes to testing compliance in the plan can these people be totally ignored under the religious organization rules or must they be included as zeros in the calculations?