non discrimination testing

[Gary]

A profit sharing plan amends its eligiblity from 21 & 1 to immediate eligibility effective 5/1/2010 for two NHCEs. This is done to improve the non discrimination testing so otherwise excludible employee testing does not apply.

They have 5 NHCEs in total as of 5/1/10 who are less than 21 & 1.

No HCEs fall in this category.

When doing the general test are all 5 NHCEs less than 21 & 1 required to be counted or just the two that are receiving an allocation?

Thanks.