401(k) adn SEP IRA

[justatester]

I have a plan that excludes a group of hourly people-they are not part of a union. With these exclusions, they do not pass the ratio test. This group of ees participate in SEP IRAs. Under normal circumstances, I would perform an Average Benefits test. How would that work with the SEP IRAs? If I can't run an ABT test, what are my correction options. Any help would be greatly appreciated!