abusive cross testing arrangements

[Golgi]

A prospective client has 2 owners and about 5 NHCEs. We are looking at a SHNE/cross tested design. 1 NHCE is full time and the other 4 are part time. The part timers are very young. It would help testing to have the part timers in the plan since they are young and low wage earners. The idea is to set up the plan with immediate entry to get these folks into the plan for testing. The nature of the job function will create a situation where the part timers will never work 1000 hours in any plan year to vest in the profit sharing monies. Can this be considered abusive in any way to use these employees to pass testing, give them a SH and profit sharing knowing that they will never vest in the profit sharing to realize this benefit?

On a similar but more generic note, is it abusive to use short service employees to help pass testing if you are not excluding any other NHCEs from benefitting in the plan?

I should note I am referring to cross tested plans on a prototype document

Thanks in advance for any replies.

[Tom Poje]

back in 04 (2004, not 1904, I'm old but not that old) the IRS issued a memorandum on using short term employees for such purposes